小规模纳税人符合增值税法第九条第二款规定的，可以向主管税务机关办理一般纳税人登记，并自办理登记的当期起按照一般计税方法计算缴纳增值税。
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浙江大学国家高端智库教育学院分中心执行主任阙明坤向南方周末记者表示，各地创办新型研究型大学值得鼓励，“因为其并非普通高校，而是区域发展的战略性增长点”。同时，他也提醒，切忌一窝蜂，要因地制宜、量力而行。