公立医院适用的企业所得税政策、实施难点与应对方案

Corporate Income Tax Policy, Implementation Difficulties and Its Response Solutions Suitable for Public Hospitals

在梳理税收法律法规和《政府会计制度》对公立医院适用企业所得税规定的基础上,本研究分析了公立医院实施企业所得税政策面临的难点,如平均工资薪金水平限定给公立医院办理非营利组织企业所得税免税资格认定带来困难,公立医院尚未完全对取得应纳税收入、免税收入及其成本费用分别核算,建议结合行业特点,在行业财务会计制度补充规定中体现公立医院薪酬改革精神;在《政府会计准则》《政府会计制度》下细化应税收入及其相关成本费用核算。

On the basis of combing applicable corporate income tax rules for publie hospitals in the tax law, regulations and the Government Accounting System, it analyzed the implementation diMcuhies of corporate income tax policy in public hospitals, such as the level limited average salary brought diffic, ulties for non-profit organization of enterprise income tax exemption qualification in public hospitals. Public hospitals had not fully conducted the accounting for obtaining taxable income, tax-exempt income and its cost accounting respectively. It suggested to combining the characteristics of the industry, emboding the spirt of public hospital reform remmeration in the supplemtary provisins of the financial acounting system; detail the accounting taxable income and related cost under Government Accounting Standard and Government Accounting System.