本文選題：高校 + 進項稅額　； 參考：《財會通訊》2017年28期

【摘要】：作為現(xiàn)代服務業(yè)和生活服務業(yè)等增值稅應稅項目納稅義務人,高校如果成為一般納稅人,將在發(fā)票開具、合同管理、增值稅會計核算核涉稅經(jīng)費項目化管理等方面面對較多復雜問題。其中對于增值稅應稅項目銷售收入所涉及的進項稅額,不同的處理方式所對應的會計核算方法和管理模式是不同的,是選擇"按經(jīng)費項目逐個進行抵扣"還是"全校統(tǒng)一匯總綜合抵扣"等抵扣模式,其管理效率和成本也不相同,本文從提高管理效率的視角就高校增值稅應稅項目銷售收入的進項稅管理作相應的分析。
[Abstract]:As taxpayers of VAT taxable items such as modern service industry and life service industry, if universities become ordinary taxpayers, they will issue invoices and manage contracts. There are many complicated problems in the management of VAT accounting. For the amount of input tax involved in the sales income of value-added tax taxable items, the accounting and accounting methods and management models corresponding to different processing methods are different. Whether to choose the deductible mode of "deducting one by item of funds" or "unified collection and comprehensive deduction of the whole school", its management efficiency and cost are also different. From the perspective of improving management efficiency, this paper makes a corresponding analysis on income tax management of value-added tax taxable items in colleges and universities.
【作者單位】： 華中師范大學財務處;
【基金】：華中師范大學中央高校基本科研業(yè)務費管理類項目(項目編號:CCNU17ZY0006)階段性研究成果
【分類號】：G647.5
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本文編號：2051346