Research On Tax Risk and Policy Optimization of Enterprise Income Tax in University
Tax is the main source of national fiscal revenue.As the second largest tax in China,enterprise income tax accounted for more than 20%of the total tax revenue,and playing an important role in maintaining national tax security.The university is a public institution legal person.Although the current tax law has defined its taxpayer qualification,there are still many problems in the practical links such as enterprise income tax accounting,declaration and payment.Based on the current situation of enterprise income tax collection and payment in universities,this paper expounds the tax related risks faced by universities,analyzes the impact of the reform of government accounting system on enterprise income tax in universities,and puts forward specific ideas on how to optimize the relevant policies of enterprise income tax in universities and effectively solve the problems of collection and payment.
universityenterprise income taxtax riskgovernment accounting system
NETL
NSTL
万方数据
