公办高校税收征管的探索和思考  

Exploration and Reflection of Tax Collection and Management of Public Colleges

作　　者：肖晓红[1] 

机构地区：[1]山东建筑大学设计院,山东济南250013

出　　处：《山东商业职业技术学院学报》2013年第3期24-26,共3页Journal of Shandong Institute of Commerce and Technology

摘　　要：随着我国高等教育改革的深入发展,扩招规模逐年递增,高校筹资渠道越来越广,涉税资金额度越来越大,产生的涉税问题也相应增加。通过对具有代表性的几所高校进行调研分析,对高校在集资建房、"四技"收入、出租经营、年终加薪过程中产生的税收征管问题进行分析思考,并提出加强公办高校税收征管的建议。With the in-depth development of China＇s higher education reform, the scale of college enroll-ment increased year by year. At the same time, the channels for colleges and universities to raise funds become more widely. Therefore, the amount of tax - related funds is growing correspondingly. By researching and analyzing the representatives of several colleges and universities, this thesis probes into the problem of tax collection issued from management of colleges and universities in financing housing construction,＂ Si Ji＂ income, rental business, year-end pay, and proposes to strengthen the public universities tax collection and management.

关 键 词：公办高校 税收征管 探索 思考 

分 类 号：F812.42[经济管理—财政学]