Tax and Fee Management and Research about the Large Governmental Hospitals In the Overall Business Tax Replaced with Value Added Tax times
- VernacularTitle:后“营改增”时代大型公立医院涉税业务税费管理探索
- Author:
Xia TIAN
1
;
上海国家会计学院 上海201702
;
Chun LI
Author Information
- Keywords: replace business tax replaced with value added tax; public hospitals; tax and fee management; tax and fee planning
- From: Chinese Health Economics 2017;36(10):77-79
- CountryChina
- Language:Chinese
- Abstract: One of the objectives of the full implementation of Business Tax Replaced with Value Added Tax was to ensure that tax incidence in every industry decreased.But it did not mean that the tax incidences in all?enterprises were only reduced and not increased.Based on the surwey and analysis of tax and fee burdened by the governmental hospitals,it summarized the key content in tax management and tax planning in order to reduce risk.
