Comparison of taxation policies suitable for public hospitals and private hospitals / 中国卫生政策研究

ABSTRACT

Objective:The aim of this paper intends to reveal the problem of taxation policies suitable for public hospitals and private hospitals so as to provide policy support for guiding the healthy development of public hospitals and private hospitals too. Methods:To achieve the objective of this study, a comparative analysis, and a descriptive analysis were used in comparing the taxable income and taxation policies suitable for public hospitals and private hos-pitals. Results:The findings of the present study show some of the key problems facing the taxation policies in public hospitals and private hospitals which include incomplete linked system of enterprise income tax, business tax changing value added tax pilot, difficult to guide practice;destroying the tax fair principle on account of it regarded the hospi-tal nature as identified conditions of tax payment or dispense tax; high tax hindered private hospital competitiveness and developing power;and financial opaque, absence of supervision, preferential taxation policy hard to implement. Conclusion:As per the analysis of this study, it is needed to define the hospital value added tax taxable items and its accounting system;to determine whether to pay the value-added tax and enterprise income tax according to the nature of hospital medical service project; and establish the disclosure system of hospital financial information, strengthen the transparency on income, expenditure and tax.