摘要
营改增是指营业税改增值税的简称。主要针对是原来缴纳营业税的收费项目改为以增值税的方式来收取。这样的改法的特点是减少了重复项目收费的情况,以减小高职院校的开设和营运成本,降低了教育成本,促进了教育经济良性发展,减少了教育成本的运营税负。本文将对营改增这一国策对高职院校财务的影响做分析、整理和阐述。
The increase in business tax refers to the abbreviation of value-added tax. The main purpose is to change the original payment of business tax to value-added tax. The characteristics of such a reform method are that it reduces the number of duplicate project fees,reduces the opening and operating costs of higher vocational colleges,reduces the cost of education,promotes the sound development of the education economy,and reduces the operating tax burden of education costs. This paper will analyze,sort out and expound the influence of the state policy of battalion reform and increase on the financial affairs of higher vocational colleges.
作者
徐建群
张彩梅
侯婷婷
XU Jian-qun;ZHANG Cai-mei;HOU Ting-ting(Sichuan Radio and Television University,Chengdu Sichuan 610073;Sichuan Huaxin Modern Vocational College,Chengdu Sichuan 610107,China)
出处
《湖北开放职业学院学报》
2018年第23期42-44,共3页
Journal of Hubei Open Vocational College
关键词
营改增
高职院校
财务
reform
higher vocational colleges
finance
