Chinese Health Economics 2017;36(10):80-81

doi:10.7664/CHE20171022

Empirical Analysis on the Actual Tax Burden of Public Hospitals by "Replacing Business Tax with Value-added Tax"

ru Yi WANG 1

Affiliations

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Keywords

replace business tax with value-added tax; value-added tax burden level; tax planning

Country

China

Language

Chinese

Abstract

To study the effect of value-added tax(VAT) based on the actual tax burden of public hospitals.It was found that the value-added tax burden rate varied,while the tax saving effect was undesirable.It suggested that the public hospitals should make efforts to curb the situation of "no reduction,but increase",and work well in tax planning.