Corporate Income Tax Policy, Implementation Difficulties and Its Response Solutions Suitable for Public Hospitals / 中国卫生经济

On the basis of combing applicable corporate income tax rules for public hospitals in the tax law,regulations and the Government Accounting System,it analyzed the implementation difficulties of corporate income tax policy in public hospitals,such as the level limited average salary brought difficulties for non-profit organization of enterprise income tax exemption qualification in public hospitals.Public hospitals had not fully conducted the accounting for obtaining taxable income,tax-exempt income and its cost accounting respectively.It suggested to combining the characteristics of the industry,emboding the spirt of public hospital reform remmeration in the supplemtary provisins of the financial acounting system;detail the accounting taxable income and related cost under G overnment Accounting Standard and Government Accounting System.

The Applicable Value-added Tax Policy, Accounting Treatment and Tax Planning in Public Hospitals / 中国卫生经济

Based on combing the value-added tax policy for public hospitals,it analyzed the tax burden influence of substituting the value-added tax for business tax to public hospitals.It pointed out that,in the case of the tax rate,the phenomenon of the tax burden did not decrease but increases to some degree occurs in public hospitals because the deductible input tax was less.In addition,it introduced the value-added tax related public hospital accountant course setting and the main accounting treatment under Government Accounting System,suggested that public hospitals should attach importance to the tax planning of value-added tax taxable items,detail cost,the corresponding expenditure of the taxable items and the corresponding expenses of tax-free income shall be separately accounted,to realize the matching of taxable income and cost,obtain the deductible value-added tax invoices of taxable behavior.

Investigation and Evaluation on the Implementation Situation of Financial Information Disclosure Policy for Public Hospitals in Pilot Cities / 中国卫生经济

Objective:To investigate and evaluate the status of financial information disclosure in public hospitals.Methods:Taking the method of policy analysis,descriptive statistics,consult the relevant policy and the hospital website of 200 countries for public hospital reform pilot cities,sum up the change trend and implementation status of public hospital financial information disclosure regulation policy from 2006 to 2017.Results:There were obvious differences in public financial information in public hospitals from various regions,only 130 hospitals(65％) disclosed financial information in the website,the goal of "hospitals in comprehensive reform of all urban public hospitals should disclose financial information to the public by the end of 2016" was not fully achieved,the standardization and comparison of financial information was not high.Conclusion:In order to achieve the goal of "opening the financial information disclosure system to all public hospitals and all regions in China by the end of 2018",it suggested to integrate the existing documents,combined with the beneficial practices in pilot cities,unified public hospital financial disclosure guidelines and perfect supporting measures for policy implementation.

Analysis of System Design, Implementation Progress of Hospital Cost Accounting and its Limitations / 中国医院管理

The paper reviews the standard and requirement of hospital cost accounting in hospital financial and accounting system,and policy documents of public hospital reform,introduces the implementation development of hospitals cost accounting,and through combining with the reform of government accounting,analyzes the limitations of hospitals cost accounting,including department cost accounting results are difficult to satisfy both hospital internal management and government pricing compensation needs;project cost and disease cost accounting a.re lack of operational guidelines and report format.Proposals are offered for linking up hospital cost accounting with governmental accounting.