摘要
"营改增"是我国一项重要的税制改革,民办高校作为我国经济体系构建不可忽视的一部分,必然受到税改影响.本文从"营改增"改革概述入手,研究税改对四川省民办高校财务管理的影响.通过完善民办高校财务管理制度、加强民办高校专用发票管理、学习宣传相关税务法规政策几方面进行优化改革,努力提升民办高校在改革条件下的财务管理工作效率,从而使民办高校能够健康发展.
"Replacing business tax with value-added tax" is an important tax reform in China. As a part of China’s economic system, private colleges and universities cannot be ignored, and they will inevitably be affected by tax reform. This paper starts with an overview of the reform of "replacing business tax with value-added tax" and studies the impact of tax reform on the financial management of private colleges in Sichuan Province. Through the improvement of the financial management system of private higher colleges, the strengthening of special invoice management of private higher colleges, and the promotion of relevant taxation regulations and policies, we will optimize and reform, and strive to improve the efficiency of financial management of private colleges under the reform conditions, so that private colleges can develop healthily.
作者
魏晓彬
徐建群
WEI Xiao-bin;XU Jian-qun(Sichuan Huaxin Modern Vocational College,Chengdu Sichuan 610066,China)
出处
《湖北开放职业学院学报》
2019年第17期73-74,共2页
Journal of Hubei Open Vocational College
基金
四川华新现代职业学院校级课题“四川省‘营改增’对民办高校财务的影响”(项目编号:KY2018001Z)
关键词
营改增
民办高校
财务管理
"replacing business tax with value-added tax"
private higher colleges
financial management
