Thought for the Tax Burden on Public Hospitals under the Background of Substituting the Value-added Tax for Business Tax Reform / 中国卫生经济

ABSTRACT

Substituting the value-added tax for business tax was one of the main content of the current implementation of structural tax cutting.As the policy fully implemented,it put forward how to strengthen the management of public hospital in tax and accounting cohesion measures around the public hospital tax changes and the resulting effects.