摘要
高校校办产业在进行纳税筹划时首先自身要建立健全的财务管理制度 ,严格遵守国家的税务法规 ,及时了解和掌握国家给予的税收优惠政策 ,同时要严格区分应税。
How can the campus enterprises enjoy our national favorable taxation policy? First, these enterprises should perfect the financial management system. Second, they ought to exactly understand and carry out our national taxation law. In additon, they must strictly delimit the boundary between the obligatory tax and tax-free projects. Finally, they must master accurate accounting ways. All these are the necessary prerequisites for enjoying the policy of reduction and exemption from tax.
出处
《陕西科技大学学报（自然科学版）》
2003年第3期141-142,共2页
Journal of Shaanxi University of Science & Technology
