摘要
现行企业所得税法及其实施条例明确规定了高校属于企业所得税纳税义务人,每年按照企业的申报表进行预缴和次年进行清缴,在查账征收的模式下,由于高校的财务核算和企业的会计核算口径上仍然有着很大差异,所以在申报企业所得税时高校经常会发生不兼容的问题。虽然从2019年开始,行政事业单位新会计制度在全国范围内推行,总体上使得包括高校在内的行政事业单位的会计核算逐步向企业成本核算靠拢,但与企业核算相比,行政事业单位仍有其特殊的地方,与现行企业所得税法、企业所得税实施条例比较起来还是存在“不兼容”的现象,究其根源还是在于体系不健全、指标界定不明晰、核算体系不配套。亟需通过国家层面协调各方健全核算缴纳体系,明确有关指标解释,同时高校也要加强项目核算,建立成本核算理念,积极推行行政事业单位会计改革。
The current corporate income tax law and its implementation regulations clearly stipu⁃late that colleges and universities are taxpayers of corporate income tax and pay in advance and pay off the following year according to the corporate’s declaration form.In the mode of audit col⁃lection,there are still great differences in the financial accounting standards of the colleges and universities and enterprises and incompatibility problems often occur in the colleges and universities when applying for the corporate income tax.Although the new accounting system for administrative institutions has been implemented nationwide since 2019,generally,the accounting of administra⁃tive institutions including the colleges and universities has gradually moved closer to enterprise cost accounting.However,compared with the corporate accounting,the administrative institutions still have their particularity.Compared with the current corporate income tax law and corporate income tax implementation regulations,there are still“incompatible”phenomena.The root cause lies in the unsound system,unclear indicator definition and incompatible accounting system.There is an urgent need to coordinate all parties through the national level to improve the accounting payment system,clarify the interpretation of relevant indicators,and the colleges and universities should also strengthen project accounting,establish cost accounting concepts and actively promote the ac⁃counting reform of the administrative institutions.
作者
景帅
JING Shuai(Yunnan Open University,Kunming 650500,China)
出处
《云南开放大学学报》
2020年第2期95-100,共6页
Journal of Yunnan Open University
关键词
企业所得税
高校
行政事业单位新会计制度
权责发生制
corporate income tax
colleges and universities
new accounting system for adminis⁃trative institutions
accrual system
