高校税务管理研究  

A study of tax administration in colleges and universities

作　　者：张鹤 宋克茜 ZHANG He;SONG Keqian(Accounting and Finance Department, Liaoning Normal University, Dalian 116029, China)

机构地区：[1]辽宁师范大学计财处,辽宁大连116029

出　　处：《辽宁师范大学学报（自然科学版）》2022年第2期165-171,共7页Journal of Liaoning Normal University:Natural Science Edition

基　　金：中国教育会计学会高等师范院校分会项目(GS2021Y07)。

摘　　要：近年来,随着税务政策改革的不断深入,高校税务工作迎来了新的挑战,在大数据时代的推动下,这些变革给高校的税务工作带来更加个性化和细致化的挑战.首先,从业务管理和实务研究两方面研究分析高校税务管理现状.业务管理主要包括人员配备、团队协作等方面;实务研究主要包括高校税务工作所涉及的部分税种的计税与申报、高校税务软件的应用等.其次,就目前高校税务工作中遇到的瓶颈,以个人所得税为例,运用文献研究、实证研究、个案研究、经验总结等方法,进行重点分析.最后,结合高校税务工作实际,设计行之有效的高校税务管理模式,针对税务管理信息化、人员配置以及税务管理模式等,提出合理化的建议.In recent years,with the deepening of tax reformpolicy,the taxation work of colleges and universitieshas has ushered in new challenges.Driven by the era of big data,these changes have brought more personalized and detailed challenges to the taxation work of colleges and universities.Firstly,this paper analyzes the current situation of tax administration in colleges and universities from two aspects:business management and practical research.Business management mainly consists of personnel allocation,teamwork,and other aspects;practical research mainly includes the tax calculation and declaration of some taxes,and the application of taxation software and so on.Secondly,taking individual income tax as an example,this paper discusses some bottleneck problems encountered in the current tax administration in colleges and universities through the methods of literature review,empirical research,case study,experience summary and so on.Finally,combined with the reality of tax work in colleges and universities,this paper proposes an effective tax administration mode applied in colleges and universities,and puts forward some suggestions for tax administration informatization,personnel allocation and tax administration mode applied in colleges and universities.

关 键 词：高校 税务 个人所得税 信息化水平 

分 类 号：F812.42[经济管理—财政学] G647.5[文化科学—高等教育学]