全面推进“营改增”工作目标之一是确保所有行业税负只减不增,但并不代表所有企业事业单位税负只减不增。文章通过梳理、分析后“营改增”时代公立医院负担的税费,总结出税费管理与税费筹划的关键内容,降低税费管理风险。 One of the objectives of the comprehensive promotion of the “business reform and increase of tax revenue” is to ensure that the tax burden on all industries will only be reduced or reduced, but that the tax burden on all enterprises and institutions will not be reduced. By analyzing and analyzing the taxes and fees borne by the public hospitals in the era of “increasing taxes and increasing taxes,” the article summarizes the key elements of tax management and tax planning and reduces the risks of tax administration.