Résumé
As a major part of China's deepening reform of fiscal and taxation system,"Business Tax to VAT" reflects the reform requirement of the top-level design.The paper takes a provincial hospital as an example and analyzes the influence of "Business Tax to VAT" on the operation of public hospitals in China.The reform allows hospitals and individuals to reduce expenses and helps improve medical service-providing system,but specifically,it also brings challenges and difficulties to the work of financial accounting,scientific research,the integrated management and so on in the public hospitals.To solve these problems,the paper puts forward several countermeasures,which indicates that public hospitals should improve accounting,enhance taxing management,give enough concern,develop information-sharing system while training personnel,and make a close link to the government.