结合高校财务管理特点,分析营改增对高校税务核算及应税科研服务的影响,并提出注意事项和应对措施,指出“营改增”在减少高校总体税负的同时,也给增值税专用发票管理带来一定风险,阐述了“营改增”对于高校纳税的影响以及高校“营改增”进程中所面临的问题,提出促进和完善税改效果的希望。 Based on the characteristics of financial management in colleges and universities, this paper analyzes the impact of VAT reform on taxation and taxable research services in colleges and universities, and puts forward the precautions and countermeasures. It points out that while “tax reform” reduces the overall tax burden in colleges and universities, it also adds value The tax-specific invoice management brings some risks. It expounds the influence of “business tax reform” on tax payment in colleges and universities as well as the problems faced by colleges and universities in the process of “business tax reform and tax increase”, and puts forward the hope of promoting and perfecting tax reform results.