新形势下高校科研经费涉税问题探究

A Probe into the Tax-related Issues of Scientific Research Funds in Colleges andUniversities under the New Situation

本文拟从高校角度出发,梳理现阶段科研经费涉及到的税收政策,并结合高校的实际情况和现行做法,探讨和分析科研经费的涉税难点,对高校科研经费税务管理提出可行性建议。

This article intends to sort out the taxation policies involved in scientific research funding at this stage from the perspective of universities,and combine the actual conditions and current practices of universities to explore and analyze the tax-related difficulties of scientific research funds,and make feasible recommendations for the tax management of scientific research funds in universities.