随着我国高等教育事业持续健康发展、高校规模不断扩大,非税收入在高校收入中的比重逐渐加重,已成为高校发展的主要资金来源。因此,高校作为非税收入的一个执收单位,加强高校非税收入管理、规范高校非税收入行为是非常有必要的。%With sustainable and healthy development of higher education in China, non-taxable income is gradually increasing in the ratio of funds and has become one of major sources of funds for colleges and universities. As a user of non-taxable income, colleges and universities should strengthen its management and regulate related behaviors.
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