“营改增”作为深化财税体制改革的重头戏和供给侧结构性改革的重要举措,全面推开意义重大,影响深远。医院作为一个特殊的服务行业,救死扶伤,奉献社会是其宗旨,由于医院的公益性质,在税收方面国家给予了一定的税收优惠政策,但医院除提供必要的医疗服务之外,还会提供一些其他的产品和服务,特别是综合性医院,开展及衍生的业务广泛,这些大都属于原营业税征税范围,所以“营改增”对医院的发展和业务开展也会产生一定的影响。 As the major move to deepen the reform of the fiscal and taxation system and the important measure of structural reform on the supply side, it has been of great significance and profound influence in an all-round way. As a special service industry, it is its purpose to save lives and give aid to the society as a special service industry. Due to the public nature of the hospital, the state has given some preferential tax policies in respect of taxation. However, the hospital will provide some other medical services in addition to necessary medical services Of the products and services, especially the general hospitals, carry out and derive a wide range of businesses. Most of these products belong to the scope of the original sales tax. Therefore, “increasing sales and increasing sales” will also exert certain influence on the development of the hospital and the operation of the hospital.