Thoughts and Research on Tax Planning of Colleges and Universities in the New Era

摘要

With the deepening of University reform, the business of University-run industry, scientific research, training, logistics and so on has gradually stepped out of the school door to the society, and the proportion of tax revenue in University income is increasing. Taxation in Colleges and universities has become the focus of attention of the tax authorities. However, what is not suitable for it is that colleges and universities have insufficient understanding of taxation according to law, relevant national taxation policies and contacts with government tax authorities, lack of professional knowledge, deviation of understanding of tax policies and improper handling of tax-related businesses, which need to be studied and solved urgently.