摘要
科研事业单位在市场经济与营改增日益深化的大背景下,正面临着转型与改革,尤其是税务管理工作变得日趋紧迫与重要。文章概述了科研事业单位的税务管理,并分析了其存在的问题,探究积极应对的措施,以达到降低科研事业单位纳税风险、优化税收筹划、提高经济效益、持续健康发展的目的。
Under the background of the increasing deepening of market economy and the replacing business tax with value added tax(VAT)reform,scientific research institutions are facing transformation and reform,especially tax management is becoming more and more urgent and important.This paper outlines the tax management of scientific research institutions,analyzes the existing problems,and explores active measures to reduce the taxation risks of scientific research institutions,optimize tax planning,improve economic benefits,and sustain and healthy development.
出处
《当代会计》
2021年第20期187-189,共3页
Contemporary Accounting
关键词
科研事业单位
税务管理
税收筹划
Scientific research institutions
Tax management
Tax planning
