教育税收优惠政策下高校收入纳税筹划研究

随着高等教育改革的深入,高校扩招及其社会环境的变化,高校涉税经济业务也越来越多,但长久以来因为受"税收不进学校"观念的影响,高校涉税经济业务的管理存在着依法纳税意识淡薄、对税收政策的理解不够或存在偏差、与税收机关沟通不够等问题,迫切需要研究和解决。笔者根据国家和地方相关税收优惠政策针对高校实际收入类型逐一进行详细分析,提出不同收入类型下的纳税筹划方法,并提出设置专职纳税筹划人员、充分利用国家教育税收优惠政策针对高校不同收入类型分别核算应税和免税业务、按照税法规定及时办理纳税和免税申报等加强高校收入纳税筹划等措施建议。

Income Tax Optimization for University Study Under Educational Tax Preferential Policies

With the development of high education reform,universities increasing enrollment and social environment changing,there is more tax-related financial business economy for universities.However,due to the influence of recognization that the universities are free of tax,there ocurrs many problems in tax-related economic business management,such as the lack of tax awareness,misunderstanding of tax policy,and lack of communication with the tax authorities,so it is urgent to resolve it.According to state and local tax preferential policies,this paper analyzes the actual type of income of colleges and universities,and proposes tax optimization method for different income types.Also,it offers some type of income tax optimization advice and suggestions for universities.For example,it should employ full-time staff engaging in tax optimization,take full advantage of tax preferential policies for national education to response for taxable and tax-free business related to different types of income,and timely report for tax or tax-free,which is in line with the law.