浅析“营改增”对高校财务工作的影响及对策

The Influence of “Business Tax Replaced with VAT” on Vocational Colleges’ Financial Work and Its Strategies

结合高校财务管理特点,分析营改增对高校税务核算及应税科研服务的影响,并提出注意事项和应对措施,指出'营改增'在减少高校总体税负的同时,也给增值税专用发票管理带来一定风险,阐述了'营改增'对于高校纳税的影响以及高校'营改增'进程中所面临的问题,提出促进和完善税改效果的希望。

Combined with the features of the financial management in vocational colleges, this paper analyses the influence of "Business Tax Replaced with VAT"on tax accounting and taxable research service, proposes some precautions and countermeasures, and points out that the "Business Tax Replaced with VAT"will bring certain risk to the vat special invoice management even though it can reduce the overall tax burden. Meanwhile, the influence on the tax duty and the problems appearing in this course are illustrated, and the measures to promote and improve are proposed.