| 引用本文：郑大喜.公立医院与民营医院适用的税收政策比较[J].中国卫生政策研究,2016,9(12):56-61 |
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| 公立医院与民营医院适用的税收政策比较 |
| 投稿时间：2016-07-19 修订日期：2016-10-22 PDF全文浏览 HTML全文浏览 |
| 郑大喜1,2 |
1. 华中科技大学同济医学院附属同济医院 湖北武汉 430030;
2. 上海国家会计学院 上海 201702 |
| 摘要:目的：揭示公立医院和民营医院适用税收政策面临的问题，为引导公立医院和民营医院健康发展提供政策支持。方法：采用对比分析和描述分析方法，对公立医院和民营医院应税收入与适用的税收政策进行比较。结果：公立医院与民营医院税收政策面临企业所得税和营改增试点衔接制度不完备的问题，难以指导实务；以医院性质作为纳税或免税认定条件违背税收公平原则；过高税负影响民营医院竞争力和发展后劲；医院财务不透明，监管缺位，税收优惠政策难以落实。结论：明确医院增值税应税项目及其会计核算体系；按医院医疗服务项目性质，确定是否缴纳增值税和企业所得税；建立医院财务信息公开制度，增强收支和税费透明度。 |
| 关键词:公立医院 民营医院 医疗服务项目 所得税 增值税 |
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| Comparison of taxation policies suitable for public hospitals and private hospitals |
| ZHENG Da-xi1,2 |
1. Tongji Hospital, Tongji Medical College, Huazhong University of Science and Technology, Wuhan Hubei 430030, China;
2. Shanghai National Accounting Institute, Shanghai 201702, China |
| 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 hospitals. 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 hospital 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. |
| Key words:Public hospital Private hospital Medical service item Income tax Value added tax |
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