按照国家“营改增”税制改革的进度安排,高校“营改增”的实施过程可以分为两个阶段。对高校来讲,“营改增”是新事物,需要特别重视改革过渡期面临的问题和困难。国家对高校纳税人资格的认定应结合高校业务的特点,充分考虑高校提供的各类服务。在深化财税体制改革、加快经济发展方式转变的新形势下,营业税改增值税(以下简称“营改增”)作为完善现行税制的一个重要举措,有其改革的必要性。其一,从税制完善性的角度看,增值税和营业 In accordance with the schedule of tax reform in the country, “the reform of the battalion”, the implementation process of the “battalion reform” in colleges and universities can be divided into two stages. For colleges and universities, “changing camps to increasing camps” is a new thing and needs to pay special attention to the problems and difficulties in the transitional period for reform. The state’s qualification of university taxpayers should be based on the characteristics of the university’s business and give full consideration to the various types of services provided by the universities. Under the new situation of deepening the reform of the fiscal and taxation system and speeding up the transformation of the mode of economic development, the business tax reform and value-added tax (hereinafter referred to as the “tax reform”) as an important measure to improve the current tax system have the necessity of reform. First, from the point of view of improving the tax system, VAT and business