摘要
长期以来,高校在税务管理工作中风险意识不强,重视程度不够,制度不健全,漏洞较多,在税款缴纳、优惠备案、发票管理等方面存在缺陷,带来一定的涉税风险。由于我国正处于持续深化财税体制改革期,因而在全面实行"营改增"后,高校面临的税务环境日趋复杂,涉税风险加大。在后"营改增"时代,高校应积极引入风险管理理念,重视税务风险,不断优化管理办法,提高税务管理水平。
For a long time,colleges lack risk awareness and enough attention of tax administration,and ignore system construction,thus bring many loopholes.There are many defects in tax payment,tax relief project filing,invoice management and so on,leading to certain tax risk.China is in a period of continuous deepening reform of fiscal and tax system.After the replacement of business tax by VAT,the environment faced by colleges is becoming more and more complex,with the increasing of the tax risk.During post-period of the replacement of business tax by VAT,colleges should actively introduce risk management concepts,pay attention to tax risk,constantly optimize management methods and improve tax management level.
作者
何洋
HE Yang(Department of Finance,Jiangsu Institute of Commerce,Nanjing 211168,Jiangsu,China)
出处
《江苏经贸职业技术学院学报》
2018年第2期20-23,共4页
Journal of Jiangsu Institute of Commerce
关键词
营改增
税务风险
高校
风险管理
the replacement of business tax by VAT
tax risk
college
risk management