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.

Empirical Analysis on the Actual Tax Burden of Public Hospitals by "Replacing Business Tax with Value-added Tax" / 中国卫生经济

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.