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首页 > 法律咨询 > 国税总局2017年16号公告中称适用于企业，包括公司，非公司
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国税总局2017年16号公告中称适用于企业，包括公司，非公司制企业法人，企业分支机构，个人独资企业，合伙企业和其他企业，那么公办大学在该公告适用范围内吗？公办高校是企业吗？

1 解答 0 浏览 2017-07-02 11:01
问题补充
国税总局2017年16号公告中称适用于企业，包括公司，非公司制企业法人，企业分支机构，个人独资企业，合伙企业和其他企业，那么公办大学在该公告适用范围内吗？公办高校是企业吗？
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律师解答 (1)
宋律师律师
2017-07-04 17:44
公办高校不是企业，属于事业单位，经费以财政拨款为主的事业单位,但是在人事编制上必须服从教育主管部门的安排和审批.工资待遇参照公务员系统。公立高校是全民所有制，但是在财务上有一定的支配权。
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  1. CONNECT:[ UseTime:0.000727s ] mysql:host=127.0.0.1;port=3306;dbname=dev_51wf_net;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fa_route_redirect` [ RunTime:0.000752s ]
  3. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 0 AND `old_url` = '/question/1124049.html' LIMIT 1 [ RunTime:0.000432s ]
  4. SELECT * FROM `fa_route_redirect` WHERE `status` = 'normal' AND `is_regex` = 1 ORDER BY `weigh` ASC [ RunTime:0.000329s ]
  5. SHOW FULL COLUMNS FROM `fa_city` [ RunTime:0.000865s ]
  6. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000638s ]
  7. SELECT * FROM `fa_city` WHERE `pinyin` <> '' AND `pinyin` IS NOT NULL ORDER BY `pinyin` [ RunTime:0.001154s ]
  8. SHOW FULL COLUMNS FROM `fa_province` [ RunTime:0.000621s ]
  9. SELECT * FROM `fa_province` WHERE `natual_id` <> '' AND `natual_id` IS NOT NULL ORDER BY `sort_order` LIMIT 20 [ RunTime:0.000388s ]
  10. CONNECT:[ UseTime:0.108031s ] mysql:host=43.136.182.166;port=3306;dbname=ai_brain;charset=utf8mb4
  11. SHOW FULL COLUMNS FROM `fa_ai_usage` [ RunTime:0.072412s ]
  12. SELECT * FROM `fa_ai_usage` WHERE ( `user_id` = 0 AND `client_ip` = '216.73.216.109' ) AND `usage_date` = '2026-10-31' LIMIT 1 [ RunTime:0.072409s ]
  13. SHOW FULL COLUMNS FROM `fa_question` [ RunTime:0.000983s ]
  14. SELECT * FROM `fa_question` WHERE `question_id` = '1124049' AND `audit_status` = 1 AND `deletetime` IS NULL LIMIT 1 [ RunTime:0.000708s ]
  15. SHOW FULL COLUMNS FROM `fa_qa_category` [ RunTime:0.000865s ]
  16. SELECT `text`,`category_id` FROM `fa_qa_category` WHERE `category_id` IN ('10054','10058') [ RunTime:0.000476s ]
  17. SELECT * FROM `fa_province` WHERE `province_id` = '15' LIMIT 1 [ RunTime:0.000337s ]
  18. SELECT * FROM `fa_city` WHERE `city_id` = '436' LIMIT 1 [ RunTime:0.000324s ]
  19. SHOW FULL COLUMNS FROM `fa_answer` [ RunTime:0.000541s ]
  20. SELECT `a`.`answer_id`,`a`.`content`,`a`.`creator_id`,`a`.`is_best`,`a`.`is_top`,`a`.`good_rate`,`a`.`is_ai_answer`,`a`.`ai_confidence`,`a`.`claimed_by`,`a`.`createtime`,l.name as nickname,`l`.`avatar`,`l`.`username` FROM `fa_answer` `a` LEFT JOIN `fa_lawyer` `l` ON `a`.`creator_id`=`l`.`id` WHERE `a`.`question_id` = '1124049' AND `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY `a`.`is_top` DESC,`a`.`is_best` DESC,`a`.`good_rate` DESC,`a`.`createtime` ASC [ RunTime:0.000634s ]
  21. SELECT `question_id`,`title`,`answer_count`,`view_count`,`create_time` FROM `fa_question` WHERE `audit_status` = 1 AND `deletetime` IS NULL AND `question_id` <> '1124049' AND `second_category_id` = '10058' ORDER BY `create_time` DESC LIMIT 8 [ RunTime:0.000720s ]
  22. SHOW FULL COLUMNS FROM `fa_lawyer_expertise` [ RunTime:0.000544s ]
  23. SELECT `l`.`id`,`l`.`name`,`l`.`avatar`,`l`.`slogan`,`l`.`answer_count`,`l`.`follower_count` FROM `fa_lawyer_expertise` `e` INNER JOIN `fa_lawyer` `l` ON `l`.`id`=`e`.`lawyer_id` WHERE `e`.`category_id` = '10058' AND `l`.`audit_status` = '1' AND `l`.`status` = 'normal' AND `l`.`deletetime` IS NULL ORDER BY `l`.`answer_count` DESC LIMIT 6 [ RunTime:0.000467s ]
  24. SHOW FULL COLUMNS FROM `fa_lawyer` [ RunTime:0.001063s ]
  25. SELECT `id`,`username`,name as nickname,`avatar`,`slogan`,`answer_count` FROM `fa_lawyer` WHERE `audit_status` = 1 AND `status` = 'normal' AND `deletetime` IS NULL AND `answer_count` > 0 ORDER BY `answer_count` DESC LIMIT 6 [ RunTime:0.002694s ]
  26. SHOW FULL COLUMNS FROM `fa_article` [ RunTime:0.000805s ]
  27. SELECT `a`.`id`,`a`.`title`,`a`.`thumbnail`,`a`.`view_count`,c.text as category_name FROM `fa_article` `a` LEFT JOIN `fa_qa_category` `c` ON `a`.`category_id`=`c`.`category_id` WHERE `a`.`audit_status` = '1' AND `a`.`deletetime` IS NULL ORDER BY CASE WHEN a.category_id = 10058 THEN 0 ELSE 1 END,`a`.`view_count` DESC LIMIT 4 [ RunTime:0.037332s ]
  28. SELECT `content`,`is_best`,`createtime`,`lawyer_id`,`good_rate` FROM `fa_answer` WHERE `question_id` = '1124049' AND `audit_status` = 1 AND `deletetime` IS NULL ORDER BY `is_best` DESC,`is_top` DESC,`good_rate` DESC,`createtime` ASC LIMIT 10 [ RunTime:0.000677s ]
0.382954s