金税三期下医院税务风险防控

Studying on Controlling The Hospital Tax Risk in The Third Phase of Golden Tax Project

目的:对非盈利性公立医院在金税三期的背景下所面临的税务风险问题进行探讨,为公立医院提高税务风险防范意识,有效规避税收风险提供建议。方法:通过咨询专家,设计调查问卷《医院职工对金税三期满意度调查问卷》,以不记名问卷调查形式,对成都市部分公立医院财务部320名在职职工进行调查,并针对调查结果以及职工提出的意见进行统计分析。结果:调查医院财务人员对金税三期总体认知度(78.31%),其中对金税三期软件税收风险调查认知度最高(87.55%),而对医院代扣个人所得税风险认知度最低(65.70%)。结论:为医院制定防范税收风险的措施,提供有价值的方法与建议,包括医院管理者应该着力解决内在制约因素,持续加强政策学习,全面提升业务技能;梳理固化业务流程,捋清业务时间节点;积极响应政府主导政策,及时建立合理的制度和税收专管员人才队伍,加强医院整体税务风险防控。

Objective To study the tax - related risks of non - profit public hospitals in the Third Phase of Golden Tax Project, and put forward suggestions. Method 320 cases of employees of accounting departments were chosen from some public hospitals in Chengdu and surveyed with self - made questionnaire. Results The overall cognition rate of employees of accounting departments on the Third Phase of Golden Tax Project was 78.31% , in which the highest cognition rate was on tax - related risks of the Third Phase of Golden Tax Project （87. 55% ） , and the lowest cognition rate was on individual tax risk （65.70%）. Conclusions To sug- gest that the hospital management team should focus on resolving the risks through refining internal factors, continue to strengthen tax- policy learning, improve Functional Competencies, combing curing business processes, clear time node, keep in line with the governmental guiding polices, establish a reasonable system and build a professional tax team as a comprehensive approach to enhance the overall tax risks control.