本文選題：高校 + 進(jìn)項(xiàng)稅額��； 參考：《財(cái)會(huì)通訊》2017年28期

【摘要】：作為現(xiàn)代服務(wù)業(yè)和生活服務(wù)業(yè)等增值稅應(yīng)稅項(xiàng)目納稅義務(wù)人,高校如果成為一般納稅人,將在發(fā)票開(kāi)具、合同管理、增值稅會(huì)計(jì)核算核涉稅經(jīng)費(fèi)項(xiàng)目化管理等方面面對(duì)較多復(fù)雜問(wèn)題。其中對(duì)于增值稅應(yīng)稅項(xiàng)目銷售收入所涉及的進(jìn)項(xiàng)稅額,不同的處理方式所對(duì)應(yīng)的會(huì)計(jì)核算方法和管理模式是不同的,是選擇"按經(jīng)費(fèi)項(xiàng)目逐個(gè)進(jìn)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(yīng)稅項(xiàng)目銷售收入的進(jìn)項(xiàng)稅管理作相應(yīng)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(xué)財(cái)務(wù)處;
【基金】：華中師范大學(xué)中央高�；究蒲袠I(yè)務(wù)費(fèi)管理類項(xiàng)目(項(xiàng)目編號(hào):CCNU17ZY0006)階段性研究成果
【分類號(hào)】：G647.5
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本文編號(hào)：2051346