摘要
结合医疗机构的特点,梳理营业税改征增值税后对医院经济运行和管理产生的影响,进而探讨营业税改征增值税后医院在议价谈判、合同管理、发票管理中应关注的问题。
According to the characteristics of medical institutions, the influences of changing business tax for VAT on the hospital economic operation and management were summarized to discuss the problems of negotiation, contact management and invoice management after changing business tax for VAT.
出处
《中国卫生经济》
北大核心
2016年第11期11-13,共3页
Chinese Health Economics
关键词
营业税改征增值税
医院经济运营
医院经济管理
changing business tax for VAT
hospital economic operation
hospital economic management