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2012年,国家在上海实施交通运输业和部分现代服务业营改增试点,其后及至2016年5月1日把医疗卫生业作为最后一批行业单位列为试点范围,从而在全国全面推开了营改增。依照国家税法的有关规定,公立医院的其他业务收入仍属纳税范畴,营改增后必然对公立医院的税负产生影响,本文拟从不同规模的公立医院营改增实施后税负的变化分析入手,提出公立医院应对营改增的应对措施。
In 2012, the state implemented a pilot program for the reform of the transport sector and some modern service industries in Shanghai. As of May 1, 2016, the state has listed the medical and health services as the last batch of industrial units as a pilot area, thus opening up the whole nation The camp changed. In accordance with the relevant provisions of the State Tax Law, the income from other businesses in public hospitals is still subject to tax. After the business reform increases, the tax burden in public hospitals will inevitably be affected. This paper attempts to analyze the tax burden changes after the implementation of public hospitals in different sizes To start, put forward the response of public hospitals to deal with the increase of battalion response.