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最近,国务院批转国家教委等部门关于深化改革鼓励教育科研卫生等单位增加社会服务意见(国发[1989]10号),其中涉及财务管理方面的新规定主要有: 一、高等学校 1、高等学校校办工厂生产的应税产品,凡用于本校教学、科研方面的,免征产品税、增值税;对外销售的,按规定征收产品税、增值税;对其营业所得,免征所得税。高等学校举办的为本校教职工和学生服务的服务性企业(不包括商店、宾馆、对外营业的招待所),免征营业税、所得税。高等学校举办的各类进修班、培训班的收入,免征营业税、所得税。高等学校进行技术转让、技术咨询、
Recently, the State Council approved the suggestion of the State Education Commission and other departments on deepening reform and encouraging units such as education, scientific research and health institutions to increase their social service opinions (Guo Fa [1989] No.10). The new regulations on financial management mainly include: 1. Colleges and universities 1. Higher education Taxable products produced by school-run factories in the school shall be exempted from product tax and value-added tax for teaching and scientific research in their own university. Product sales tax and value-added tax shall be levied according to the regulations when they are sold abroad. Income tax on their business income shall be exempted. Service enterprises (excluding shops, guesthouses, foreign guest houses) that serve for the faculty and students in the university are exempt from sales tax and income tax. Colleges and universities held various types of training classes, training courses income, exempt business tax, income tax. Colleges and universities for technology transfer, technical advice,