摘要
目的:研究"营改增"对公立医院税负的影响。方法:假设收入稳定的情况下,测算公立医院税负变化。结果:医院如果不抵扣进项税,税负会加重。结论:医院各部门应协同配合,做好纳税筹划工作,降低涉税风险。
Objective： To study the influenee of replacing business tax with value-added tax in the governmental hospitals. Meth- ods： Consuming the income was stable, to calculate the tax burden change in the governmental hospitals. Results： The tax burden would be heavier, if input tax was not deducted in the hospital. Conclusion： To reduce the tax risk, the bospital shouht strengthen the coordination between departments and make tax planning.
出处
《中国卫生经济》
北大核心
2017年第1期80-81,共2页
Chinese Health Economics
关键词
公立医院
营业税改增值税
纳税筹划
涉税风险
public hospital
replacing business tax with value-added tax
tax planning
tax risk
