| 校办企业改制中税收筹划的思考 |
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| 引用本文： | 孟芳玲. 校办企业改制中税收筹划的思考[J]. 陕西省行政学院陕西省经济管理干部学院学报, 2007, 21(2): 126-128 |
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| 作者姓名： | 孟芳玲 |
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| 作者单位： | 西安航空技术高等专科学校,西安710077 |
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| 摘 要： | 高校科技产业同社会企业一样，具有独立核算、依法纳税的义务，随着校企改制的不断深入，高校企业的设立、合并、分立以及整体资产转入等经济行为，必然带来企业性质的根本变化，这就要求企业的管理者认真领会税收政策，根据本企业的经营特点认真做好税收筹划，用合法的方式保护自己的正当权益，从而提高企业效益。
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| 关 键 词： | 高校企业 税收优惠 税收筹划 |
| 文章编号： | 1673-9973（2007）02-0127-03 |
| 收稿时间： | 2007-03-06 |
| 修稿时间： | 2007-03-06 |
Ponder over Tax-Revenue Allocation between College and Corporations in Reformation |
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| MENG Fang-ling. Ponder over Tax-Revenue Allocation between College and Corporations in Reformation[J]. Journal of Shaanxi Administration School and Shaanxi Economic Management School, 2007, 21(2): 126-128 |
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| Authors: | MENG Fang-ling |
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| Affiliation: | MENG Fang-ling (Xi＇an A ero- technical College, Xi＇ an, 710077, China) |
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| Abstract: | This thesis, in order to execute the regulations from National Education Committee in college and corporation and create the college-ran workshop a healthy and sustainable developing environment, focuses on four fields between college and corporation： the importance of establishing a safe protection system; the regulations of co-operation; the relations to be smoothed and the macro tax-revenue allocation and expects to make the college and the corporation develop mutually and soundly. |
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| Keywords: | corporation of College tax revenue preference tax-revenue allocation |
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