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

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.