高校横向科研涉及的税务问题及筹划方案研究

Research on Tax Issues Involved in Horizontal Scientific Research in Universities

伴随着高校体量的不断增大及办学质量的不断提升,横向科研经费数量不断增加,科研事业已成为高校内涵发展的重要支柱。由于高校收入构成的复杂性与特殊性,在确认横向科研收入的同时高校也面临着相应的涉税风险,文章探究了高校横向科研经费可能涉及的税务风险,并且提出了相应的对策和措施。

With the continuous development of colleges and universities,sources of horizontal scientific research funds are dramatically increasing,and the number is also going up.Scientific research has become an important pillar of connotation development of colleges and universities.Because of the complexity and particularity of the income structure,colleges and universities are faced with corresponding tax risks while receiving horizontal scientific research funds.This paper explores the possible tax risks involved in the horizontal scientific research funds of colleges and universities,and puts forward corresponding countermeasures and measures.