摘要
全面推进"营改增"工作目标之一是确保所有行业税负只减不增,但并不代表所有企业事业单位税负只减不增。文章通过梳理、分析后"营改增"时代公立医院负担的税费,总结出税费管理与税费筹划的关键内容,降低税费管理风险。
One of the objectives of the full implementation of Business Tax Replaced with Value Added Tax was to ensure that tax incidence in every industry decreased. But it did not mean that the tax incidences in all？enterprises were only reduced and not increased. Based on the survey and analysis of tax and fee burdened by the governmental hospitals, it summarized the key content in tax management and tax planning in order to reduce risk.
出处
《中国卫生经济》
北大核心
2017年第10期77-79,共3页
Chinese Health Economics
关键词
营业税改增值税
公立医院
税费管理
税费筹划
replace business tax replaced with value added tax
public hospitals
tax and fee management
tax and fee planning
