高校企业所得税涉税风险及政策优化研究  

Research On Tax Risk and Policy Optimization of Enterprise Income Tax in University

作　　者：孔祥忠 KONG Xiangzhong(Planning and Finance Department of Sichuan University of Arts and Science,Dazhou Sichuan 635000,China)

机构地区：[1]四川文理学院计划财务处,四川达州635000

出　　处：《四川文理学院学报》2024年第2期124-128,共5页Sichuan University of Arts and Science Journal

基　　金：四川文理学院项目“关于修订后《高等学校财务制度》执行若干问题研究”(2014R001Y)。

摘　　要：税收是国家财政收入最主要的来源,而企业所得税作为第二大税种,占国家税收总额的比重已经超过20%,对维护国家税收安全发挥着重要作用.高校作为事业单位法人机构,现行税法虽已明确其纳税人主体资格,但在企业所得税核算、申报和缴纳等实务环节仍存在诸多问题.以高校企业所得税征缴现状为切入点,详细阐述了高校面临的企业所得税涉税风险,深入剖析了政府会计制度改革对高校企业所得税核算产生的影响,并就如何优化高校企业所得税相关政策和有效解决征缴难题提出了具体思考.Tax is the main source of national fiscal revenue.As the second largest tax in China,enterprise income tax accounted for more than 20%of the total tax revenue,and playing an important role in maintaining national tax security.The university is a public institution legal person.Although the current tax law has defined its taxpayer qualification,there are still many problems in the practical links such as enterprise income tax accounting,declaration and payment.Based on the current situation of enterprise income tax collection and payment in universities,this paper expounds the tax related risks faced by universities,analyzes the impact of the reform of government accounting system on enterprise income tax in universities,and puts forward specific ideas on how to optimize the relevant policies of enterprise income tax in universities and effectively solve the problems of collection and payment.

关 键 词：高校 企业所得税 涉税风险 政府会计制度 

分 类 号：F810.422[经济管理—财政学]