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

ABSTRACT

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.