营改增对高校财务管理的影响研究

A Research on the Impact on College Finance Management with the Shift from Business Tax to the Value-Added Tax

营改增是将过去缴纳营业税的应税项目改成缴纳增值税,进而尽量避免重复纳税现象发生。营改增新政实施后,高校作为国家经济不可忽视的一部分必然会受到影响,尤其是科学研究和社会服务取得的税负与会计核算方面。因此,高校应该认真学习新政策,研究营改增新政可能带来的新问题及应对措施,谋求新方案,积极融入国家税改新进程,为适应税改新方向做好充足准备,努力把财务管理水平提升到新高度,促进高校良性健康发展。

China has gradually implemented the reform program to replace the business tax with the value-added tax（VAT）, which aimed to avoid the phenomenon of repeated taxation. After the implementation of the new policy, as a part of the national economy, colleges will inevitably be affected. In particular, the reform will affect the scientific research and social services in the tax burden and accounting. College finance management should also be changed in a timely manner. Therefore, colleges and universities should seriously study the new policy and establish new mechanism for a virtuous development of colleges and universities.