| 摘要: |
| 营业税改征增值税是当前实施的结构性减税政策的主要内容之一，随着该政策的全面推开，围绕公立医院税负的变化及由此产生的影响，进一步提出如何加强公立医院税务管理、会计核算衔接等对策。 |
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| DOI： |
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| 基金项目: |
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| The thinking and countermeasures to the tax burden on public hospital during Substituting the Value- added Tax for Business Tax Reform |
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| Abstract: |
| Substituting the Value- added Tax for Business Tax is one of the main content of the current implementation of structural tax cuts. As the policy fully implemented, puts 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. |
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