| 摘要: |
| “营改增 ”改革涉及医院众多科室，对涉税人员的素质和能力提出了挑战。公立医院如果不积极进行纳税筹划，会增加财务负担，造成利益损失。因此，医院应统一部署，各部门协同配合，降低涉税风险，提升财务管理综合水平。 |
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| DOI： |
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| 基金项目: |
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| The Tax Planning about Replacing Business Tax with Value-added Tax in the Governmental Hospitals/ |
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| Abstract: |
| Replacing business tax with value-added tax reform involves many departments in the hospital, so it put forward challenges to the related personnel’s ability. If the hospital don’t carry out tax planning, will increase the financial burden, resulting in loss of interest. Therefore, in order to reduce the tax risk and improve financial management level, the hospital should be unified deployment. |
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