Corporate Income Tax Policy, Implementation Difficulties and Its Response Solutions Suitable for Public Hospitals
- VernacularTitle:公立医院适用的企业所得税政策、实施难点与应对方案
- Author:
Da-Xi ZHENG
1
Author Information
- Keywords: public hospital; corporate income tax; tax exemption qualification; government accounting
- From: Chinese Health Economics 2018;37(6):85-89
- CountryChina
- Language:Chinese
- Abstract: On the basis of combing applicable corporate income tax rules for public hospitals in the tax law,regulations and the Government Accounting System,it analyzed the implementation difficulties of corporate income tax policy in public hospitals,such as the level limited average salary brought difficulties 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 G overnment Accounting Standard and Government Accounting System.
