全面营改增对高校财务工作的影响和建议

The Impact of Overall Change from Business Tax to Value-Added Tax on University Financial Work and Suggestions

全面营改增后,高校作为特殊群体对其涉税收入方面也产生的重要影响,本文从纳税人资格选择、会计核算、税务申报和发票管理等方面反映营改增对高校财务工作的影响,并提出了相应的解决方法,促进营改增工作在高校的顺利推进。

After the overall change from business tax to value-added tax,the colleges and universities as special groups also have an important influence on their tax-related income.This article reflects the influences of reform on the financial management of colleges and universities from aspects of taxpayer qualification selection,accounting,tax declaration and invoice management,and puts forward corresponding solutions,to promote the smooth progress of the reform in colleges and universities.