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论文编号：	5477
作者编号：	2220110274
上传时间：	2013/6/8 17:36:11
中文题目：	高校科技经费税务管理研究--以G大学为例
英文题目：	University of science and technology funds and tax management research ：case study of G
指导老师：	张晓农
中文关键字：	科技经费 涉税管理 税收优惠 营改增
英文关键字：	science budget, tax-related management, tax privileges, Business Tax to VAT
中文摘要：	随着知识经济时代的来临，高等学校被高等教育推到了知识创新、技术创新的前沿，而高校拥有的高素质人才成为我国科技研究的主要场所。逐年增加的科技项目提高了国民整体素质，顺应知识经济潮流使我国在世界竞争中立于不败之地。在科教兴国和人才强国战略下，高校科技经费逐年增加，而各项高校财务处理方法却十几年未变。加之目前我国正处在经济体制转轨时期，高等学校发展面临诸多困难。应该充分发挥利用税收政策的作用，促进高等学校科技健康和可持续发展。将校企合作，吸引企业资金摆在优先发展的地位，把我国巨大的科技知识从文字上转变企业的实际应用。本文通过对G高校科技经费管理的现状和特点分析，对科技经费税务管理进行了优化设计，对应税收入进行了划分，规范了票据的正确使用。从高校内部加强了涉税科技经费的管理，树立了高校依法纳税的观念。同时对税务减免政策进行合理使用，充分提高科技经费在科技研究方面的实际使用效率。在近期高校财务制度修改的过程中，新的财务处理方法推进了科技成本核算，督促高校管理者对科技经费的重视，防止科技经费被挪用，出现贪污腐败现象。在营业税改征增值税阶段，如何充分利用税率差异，税收政策在本文中也详细提出。高校科技经费在高校收入中占比例逐年增加，税务管理也日趋复杂。由于目前天津市高校享受的科技经费减免政策不尽相同。天津市各高校在对其处理方法也不尽相同。通过对G高校科技经费税务管理的研究，形成一套可操作的处理规范，对新形势下对高校科技经费税务管理进行探索。在现阶段税制改与高校会计制度双重改革的时期，提出了区分应税与非税收入单独设立会计科目，合理安排应税收入时间等切实可行的处理办法。
英文摘要：	When the era of knowledge-based economy comes, institutions of higher education have been brought to the forefront of knowledge innovation, technological innovation and they begin to play important roles in China’s scientific research with their numerous talents. Increasing scientific projects year by year have improved the quality of the nation, and conforming to the trend of the knowledge-based economy has made China quite competitive in the world competition. Under the guidance of strategy of invigorating the country with science and education and that of strengthening the country through talents, science budget of universities has kept increasing every year, but financial approaches haven’t changed in tens of years. During the period of economic transition, universities are facing many difficulties. Tax policies should be used to promote the healthy and sustainable development of science and technology of universities. School-enterprise cooperation for attracting more funds from enterprises should come the priority status, so that knowledge can be transformed into the practical application from the text. This paper optimizes the design of tax administration of science budget, divides taxable income and specifies bills by analyzing the status and characteristics of science budget management of G University. It tries to strengthen the management of tax-related science budget from the perspective of universities and establish the concept of paying tax. The rational use of tax relief policy substantially enhances the efficiency of science budget in scientific and technological research. During the revision process of college financial system, the new financial processing methods has been used to promote accounting of science and technology cost. As a result, it urges school leaders on the importance of science budget and to prevent the misappropriation of it and also corruption. The paper also elaborates the tax policies about making use of tax differences in the transition from Business Tax to VATs. Science budget in the proportionate share of university revenue increases every year, so the tax administration is becoming increasingly complex. Universities have different methods for the high-level administration rules of science budget in Tianjin. The author tries to explore tax management of science budget of universities through analyzing that of G University and forming operational handling practices. In the period of reform in the tax system and University accounting system, this paper suggests that a separate chart of accounts should be set up for distinguishing taxable and non-tax revenues, and some practical methods are raised for arranging time of taxable income.
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