摘要
2016年营业税转增值税的推进试点工作开始,拉开了优化经济结构的财税改革的序幕。"营改增"成为供给侧改革着力点,在报表和结余、税负变化、财务管理等方面都产生了深远影响。做为改革重点的公立医院,应以此为契机,凭借信息手段,搭建财税体系,助力供给侧结构性改革。
The promotion of business tax to value-added tax in 2016 began the pilot work,which opened the prelude of fiscal and taxation reform to optimize the economic structure."Business change and increase"became the focus of supply-side reform,in the statement and balance,tax changes,financial management and so on,which had a profound impact.Public hospitals,as the key point of reform,should take this as an opportunity,rely on information means to build a fiscal and taxation system to help supply-side structural reform.
作者
车飞
陈光
马婷婷
王妍
CHE Fei;CHEN Guang;MA Ting-ting(China-Japan Union Hospital of Jilin University,Changchun,130033,China;不详)
出处
《中国卫生经济》
北大核心
2020年第7期86-88,共3页
Chinese Health Economics
关键词
公立医院
营业税改增值税
财税体系
供给侧改革
public hospital
value-added tax
fiscal and tax system
supply-side reform
