科研事业单位税收筹划的探讨

Discussion on Tax Planning of Scientific Research Institutions

摘要: 在科教兴国日益重要的今天，科研事业单位的科研能力能直接影响到国计民生，在社会行业中更是有着不可替代的重要作用。科研事业单位是公益性质的组织，同时也承担着缴税纳税的责任与义务，但由于实际的种种原因，科研事业单位在税收管理中，存在着一些问题，亟待高质量的税收筹划。为此，本文着重探讨了科研事业单位的税收管理问题，并针对性地提出一系列提升税收筹划质量的措施。

Abstract: In today’s increasingly important science and education development, the scientific research ability of scientific research institutions can directly affect the national economy and people’s livelihood, and has an irreplaceable important role in the social industry. Scientific research institutions are public welfare organizations, but also bear the responsibility and obligation of tax payment, but due to various practical reasons, scientific research institutions in the tax management, there are some problems, the need for high-quality tax planning. Therefore, this paper focuses on the tax administration of scientific research institutions, and puts forward a series of measures to improve the quality of tax planning.