Tax and Fee Management and Research about the Large Governmental Hospitals In the Overall Business Tax Replaced with Value Added Tax times / 中国卫生经济

ABSTRACT

One of the objectives of the full implementation of Business Tax Replaced with Value Added Tax was to ensure that tax incidence in every industry decreased.But it did not mean that the tax incidences in all?enterprises were only reduced and not increased.Based on the surwey and analysis of tax and fee burdened by the governmental hospitals,it summarized the key content in tax management and tax planning in order to reduce risk.