| 摘要: |
| 摘要 目的：研究营改增后增值税对公立医院的实际税负影响。方法：通过对实际税负率的计算，测算公立医院的税负水平。结果：增值税税负率上下波动，节税效果不理想。结论：医院应多方面努力，抑制“不减反增”情况，做好税收筹划工作。 |
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| Analysis and suggestions on the actual tax burden of public hospitals by replacing business tax with value-added tax |
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| Abstract: |
| Abstract Objective: To study the effect of value-added tax（VAT）on the actual tax burden of public hospitals. Methods: Through the calculation of the actual tax rate, tax burden level changes in public hospitals. Results: The VAT rate fluctuation, tax saving effect is not ideal. Conclusion: Hospitals should make many efforts to curb the situation of "no reduction, but increase", and do a good job in tax planning. |
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