Problems and Suggestions for Issued “Service Charge†Invoice in Higher Education Institutions

Abstract

The issues of “service charge†related to tax payment has been focused specially after “Business Tax†change to Value-Added Tax that draws “service charge†not only related to personal income tax, but to VAT and Additional tax (fee) as well. The paper, taking a case study of higher education institutions of Hainan province, from the perspective of law, analyses the amount of issued invoice, examination and tax related business treatment and problems in higher education institutions, countermeasure and suggestions has proposed for further discussion.