| 摘要: |
| 全面推进营改增工作的目标之一是确保所有行业税负只减不增，但并不代表所有企业事业单位税负只减不增。文章通过梳理、分析后营改增时代公立医院负担的税费，总结出税费管理与税费筹划的关键内容，降低税费管理风险。 |
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| 基金项目: |
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| Tax and Fee Management and Research about the Large Governmental Hospitals In the Overall Business Tax Replaced with Value Added Tax times |
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| Abstract: |
| One of the objectives of full implementation of Business Tax Replaced with Value Added Tax is to ensure that tax incidence in every industry is down, not up. But it doesn’t mean that the tax incidence in all enterprises is only reduced and not increased. Through the survey and analysis of tax and fee burdened by the governmental hospitals, the article summarizes the key content in tax management and tax planning in order to reduce risk. |
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