高校增值税应税项目销售收入进项税管理模式探析

发布时间：2018-06-22 03:22

  本文选题：高校 + 进项税额　； 参考：《财会通讯》2017年28期

【摘要】：作为现代服务业和生活服务业等增值税应税项目纳税义务人,高校如果成为一般纳税人,将在发票开具、合同管理、增值税会计核算核涉税经费项目化管理等方面面对较多复杂问题。其中对于增值税应税项目销售收入所涉及的进项税额,不同的处理方式所对应的会计核算方法和管理模式是不同的,是选择"按经费项目逐个进行抵扣"还是"全校统一汇总综合抵扣"等抵扣模式,其管理效率和成本也不相同,本文从提高管理效率的视角就高校增值税应税项目销售收入的进项税管理作相应的分析。
[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.
【作者单位】： 华中师范大学财务处;
【基金】：华中师范大学中央高校基本科研业务费管理类项目(项目编号:CCNU17ZY0006)阶段性研究成果
【分类号】：G647.5
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本文编号：2051346