The Applicable Value-added Tax Policy, Accounting Treatment and Tax Planning in Public Hospitals / 中国卫生经济

ABSTRACT

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.