Thought for the Tax Burden on Public Hospitals under the Background of Substituting the Value-added Tax for Business Tax Reform
- VernacularTitle:在“营改增”背景下对公立医院税负问题的思考探讨
- Author:
Liyun CHEN
- Keywords:
substituting the value-added tax for business tax reform;
public hospital;
tax burden
- From:
Chinese Health Economics
2016;35(11):8-10
- CountryChina
- Language:Chinese
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Abstract:
Substituting the value-added tax for business tax was one of the main content of the current implementation of structural tax cutting.As the policy fully implemented,it put forward how to strengthen the management of public hospital in tax and accounting cohesion measures around the public hospital tax changes and the resulting effects.
