1.
Chinese Health Economics
;
(12): 80-81, 2017.
Article
in Chinese
| WPRIM
| ID: wpr-666644
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.