“营改增”对高校财务工作的影响及对策

我国逐步推行的“营改增”政策，将对国内高校财务工作产生较大的影响。“营改增”会对高校会计核算基础、原纳营业税的部分业务税率、高校税负、税款缴纳风险、科研工作、贷款等方面产生影响。为了贯彻实施国家税收改革，规范高校财务行为，保障高校健康稳定发展，高校应提升财务部门人员的素养，完善发票管理制度，完善高校会计核算制度，加强税收筹划，重视纳税申报流程的变化。

Effects and Countermeasures of the University Financial Work on the Shift from Business Tax to VAT

China has gradually implemented the reform program to replace the business tax with the value added tax (VAT), which will have a great influence on the financial work of colleges and universities. The reform policy will have an impact on the college accounting basis, original satisfied business tax part of the business tax, the tax burden, tax payment risk, scientific research, loan and other aspects. In order to carry out the national tax reform, standardize the financial behavior, and ensure the healthy and stable development, colleges and universities should improve the quality of financial personnel, reinforce the management system and the accounting system of colleges and universities, strengthen tax planning, and pay attention to the change of tax reporting process