CAJ | 학술논문

随着高等教育改革的不断深入，高校资金来源呈多样化发展趋势，涉税业务越来越多。高校由过去主要以纳个人所得税为主，逐渐成为多税种纳税的重要群体。笔者从高校各个税种情况和存在的问题入手加以研究，提出加强高校税收管理的建议。
수착고등교육개혁적불단심입，고교자금래원정다양화발전추세，섭세업무월래월다。고교유과거주요이납개인소득세위주，축점성위다세충납세적중요군체。필자종고교각개세충정황화존재적문제입수가이연구，제출가강고교세수관리적건의。
Along with higher education reform unceasingly thorough, the source of funds diversified development trend, Tax-related business more and more. Colleges and universities by main in the past accept individual income tax, tax gradually become more important group. This article from the college each categories of taxes and the problems to be studied put forward to strengthen the tax management recommendations.