利用税收优惠政策对高校进行纳税筹划

近年来,国家制定了一系列税收优惠政策,在鼓励教育事业发展的同时,也为税收筹划提供了广阔的空间。高校应利用最新税收优惠政策,从教师工资、事业法人、投资主体三个方面进行纳税筹划,以减轻学校本身及教职工的税收负担,更好地使用教育经费。

Tax Planning for Universities with Preferential Tax Policies

In recent years,the State has made a series of preferential tax policies,which encourage the development of education and provide a broad space for tax planning as well.In order to lighten the tax burden on the part of teachers and the university itself,the author proposes to take advantage of the latest preferential tax policies to carry out tax planning from the angle of saving education funds in three aspects: the university teachers' wages,the university role as institutional legal person and as subject of investment.