事业单位企业所得税计算方法分析.docVIP

事业单位企业所得税的计算方法分析 　　 木 鸟 随着社会经济的不断发展，事业单位体制改革力度也越来越大。但由于事业单位性质各异、收益来源多样，核算方法特殊，导致事业单位企业所得税调整项目较多，增加了税收征收管理和政策执行的特殊性和复杂性。加之事业单位会计与税务人员对政策理解不深，因而事业单位的应税所得与免税所得划分问题始终困扰着会计人员及税务人员，甚至于个别事业单位在对会计核算和纳税（征、免税）申报采取不同的处理方式，来逃避纳税。此类税收征管不尽人意，一定程度上已经成为当前税收征管工作的难点。 一、事业单位会计核算中的经营关系 自事业单位改革以来，事业单位按其经费拨付不同分为五种类型：第一种是全额拨付经费的事业单位，第二种是实行“全缴全包、收支分开”的企业化管理的事业单位，第三种是实行差额预算管理的事业单位，第四种是实行经费包干、差额财政核补的事业单位，第五种是经费来源实行自收自支、自负盈亏的事业单位。In order to ensure normal teaching order, protecting students healthy growth, ensuring that national (property) is not lost, to prevent or minimize the occurrence of safety accidents, follow the prevent, rescue each other, ensure safety and reduce losses principle, according to the local conditions, make the management system. 1, the principal is the responsibility of school safety, school security under the leadership of President security work leading group. The head teacher to the leadership team is responsible for, implementation of the accountability system. 2, school monthly student knowledge about safety education, education should be diversified in the form every safety education for students of classes per week should be targeted. To carry on emergency issues dealing with education in General, self-help and mutual rescue knowledge. Emergency calls (such as 110, 119, 122, 120, and so on) use common sense in education. 3, the establishment of major accident reporting system. School students report major accident within an hour of education; student run and disappearances to report; report of the accident to a written report in triplicate, a correctional centre, a police station, a township peoples Government shall not conceal the accident. 4 week, teachers are on duty system, establish and improve the leadership values; strengthen the education, management of teaching activities in schools to ensure normal teaching order; responsible for school safety leadership always maintained close contact and district police stations, canvassing support