CAJ | 학술논문

高校作为事业单位,由于涉税范围窄、数额较小、涉及税种少,其流转税纳税筹划工作往往不被重视。但近年来,＂营改增＂政策的实施和科研经费的快速增长等因素都要求高校做好纳税筹划工作。高校流转税纳税筹划工作应遵循合法性、合理性、长期性原则,综合考虑不同纳税人资格认定的利弊,合理选择纳税人资格,统筹规划与安排经济活动。高校财会人员要通晓并能熟练运用税法知识和税收优惠政策,并积极对相关人员进行培训,共同做好纳税筹划工作。
고교작위사업단위,유우섭세범위착、수액교소、섭급세충소,기류전세납세주화공작왕왕불피중시。단근년래,＂영개증＂정책적실시화과연경비적쾌속증장등인소도요구고교주호납세주화공작。고교류전세납세주화공작응준순합법성、합이성、장기성원칙,종합고필불동납세인자격인정적리폐,합리선택납세인자격,통주규화여안배경제활동。고교재회인원요통효병능숙련운용세법지식화세수우혜정책,병적겁대상관인원진행배훈,공동주호납세주화공작。
As public institutions,colleges and universities involve taxes with narrower range,smaller amount and fewer categories. Accordingly,their tax circulation planning is usually ignored. However,in recent years,the policy to replace business tax with value-added tax has been executed,and funds for scientific research have been growing fast,which demand colleges and universities to do tax planning well. Tax circulation planning shall abide by principles of legitimacy,rationality and long-term projection,and take into account the pros and cons of qualification recognition for different tax payers to choose appropriate tax payer qualification so as to make overall plan and arrange economic activities. Accountants shall know well and be proficient with taxation laws and preferential tax policies. And other related persons need to be positively trained,thereby working together to accomplish tax planning well.