“营改增”后高校科技产业财务工作的变化与对策——以西安科技大学为例  

Variation and Strategy on Industrial Financial Work of Colleges and Universities after“Business Tax Changed to Value-Added Tax”–Taking Xian University of Science and Technology as Case

作　　者：韩冰[1,2] 

机构地区：[1]西安科技大学 [2]西安西科产业发展有限责任公司,陕西西安710054

出　　处：《煤炭经济研究》2014年第9期80-84,共5页Coal Economic Research

摘　　要：为了解决"营改增"税制改革后高校科技产业财务工作面临的业务范围、纳税义务、税负变化以及会计核算科目变更、会计核算变复杂、财务工作量增大等问题,指出涉及高校科技产业业务变化的主要是"研发和技术服务"和"信息技术服务"。以西安科技大学及其科技产业公司为例,定性、定量分析了"营改增"前后的税负变化情况,分析表明,"营改增"的实施更有利于促进学校横向科研项目发展,同时增加了产业公司利润总额。为了进一步推行"营改增"改革,提出合理增加会计人员配备、规范发票管理、完善财务管理制度、密切关注最新减免优惠政策、全面打通增值税链条等建议,为高校科技产业的进一步发展提供参考。In order to solve a business scope, tax payment duty, tax burden variation as well as a accounting check subject change, more complicated accounting check, financial work load increased and other problems after the reform of the ＂business tax changed to valuedded tax＂ tax system, the paper pointed out that the business variations of the high-tech industry in the college and university mainly would be the ＂research and development as well as technical services＂ and ＂information technology services＂ . Based on Xi＇ an University of Science and Technology and its Science and Technology Company as an example, The paper qualitatively and quantitatively analyzed the tax payment variation condition before and after the ＂business tax changed to value-added tax＂ , the analysis showed that the implementation of the ＂business tax changed to value-added tax＂ would be favorable to promote lateral research and development program of the school and meanwhile the profit total value of the industrial company would be increased. In order to further promote the reform of the ＂business tax changed to value-added tax＂ , Proposals on rational increased allocation of the accounting personnel, standardization of the receipt management, completed financial control, perfect financial management system, close attention to the favorable tax reducing policy, full breaking VAT chain and other proposals inorder to provide references to the further development of the high technology industry in high tech industry.

关 键 词：高校 科技产业 财务工作 “营改增” 

分 类 号：F810.42[经济管理—财政学]