A Probe into the Tax-related Issues of Scientific Research Funds in Colleges and
Universities under the New Situation
王陆纬 WANG Lu-wei
（山东科技大学，青岛 266000）
（Shandong University of Science and Technology，Qingdao 266000，China）
摘要：本文拟从高校角度出发，梳理现阶段科研经费涉及到的税收政策，并结合高校的实际情况和现行做法，探讨和分析科研经费的涉税难点，对高校科研经费税务管理提出可行性建议。
Abstract: This article intends to sort out the taxation policies involved in scientific research funding at this stage from the perspective of universities, and combine the actual conditions and current practices of universities to explore and analyze the tax-related difficulties of scientific research funds, and make feasible recommendations for the tax management of scientific research funds in universities.
关键词：高校；科研经费；税务管理
Key words: colleges and universities；research funding；tax management
中图分类号：F812.42 文献标识码：A 文章编号：1006-4311（2021）26-023-03
doi:10.3969/j.issn.1006-4311.2021.26.008
文章出处：王陆纬. 新形势下高校科研经费涉税问题探究[J]. 价值工程,2021,40(26):23-25.
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