规范化培训及减免税政策对进口科教设备减免税审批效率的影响  

The Influence of Standardized Training and Tax Reduction and Exemption Policy to Efficiency of Tax Reduction and Exemption Declaration and Approval

作　　者：赵莹颖[1] 范宝林[1] 尹慧[2] Zhao Yingying;Fan Baolin;Yin Hui(Department of Equipment Management,Peking University School and Hospital of Stomatology,Beijing,100081,China;School of Public Health,Peking University,Beijing,100191,China)

机构地区：[1]北京大学口腔医学院•口腔医院医学装备处,北京100081 [2]北京大学公共卫生学院,北京100191

出　　处：《中国现代教育装备》2021年第1期33-36,共4页China Modern Educational Equipment

摘　　要：为研究规范化培训及减免税政策对进口科教设备减免税审批办理效率的影响,选取某高校附属口腔医学院科教设备减免税审批办理项目103例,分别以规范化培训以及新减免税政策出台作为时间节点,通过卡方检验及非参数Mann-Whitney检验对减免税审批办理效率进行比较分析,发现减免税新政策的出台使临床附属医学院减免税审批办理效率明显降低,相关部门应加强对免税主体清单范围合理性的重视。In order to analyze the influences of standardized training and tax reduction and exemption policy to efficiency of tax reduction and exemption declaration and approval.One hundred and three cases of tax reduction and exemption declaration and approval were chosen from an affiliated stomatological hospital of a university.Taking standardized training and new issued tax reduction and exemption policies as time nodes respectively,methods of Chi-square test and nonparametric Mann-Whitney test were used to compare and analyze the efficiency of tax reduction and exemption declaration and approval.The efficiency of tax reduction and exemption declaration and approval was significantly reduced by the newly issued tax reduction and exemption policies.The relevant departments should pay more attention to the rationality of the scope of tax-exempt entities list.

关 键 词：减免税 审批 效率 

分 类 号：G647[文化科学—高等教育学]