完善我国高等学校税收政策研究

随着经济体制的转轨,高等学校要满足市场经济条件下的高等教育办学要求,必须进行包括经费来源渠道多元化、后勤社会化、科研产业化等在内的各项改革,这对高校税收政策提出了新的要求,因此,要全面认识我国高校税收政策,克服其弊端,充分发挥税收政策特有的调节作用,合理运用税收优惠等工具,完善其政策内容,支持高校各项改革深入开展,促进高等学校健康和可持续发展.

On Improvement of Tax Policy for Colleges and Universities

Along with the introduction of muhi- resourced investment, separated rear services, industrialization of their scientific research led by the reform of the economic system in colleges and universities, tax policies for them should be revised. This paper analyses comprehensively the current tax policy system for colleges and universities, and focuses measurements to overcome its drawbacks, and to fully function its unique roles in income adjustment, in supporting the reform and sustainable development of higher education industry.