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“营改增”就是指营业税改增值税,具体就是将以前缴纳的营业税的应税项目改成缴纳增值税。“营改增”从2011年开始在全国推展开以来,在部分行业开展试点,2013年在全国范围内试行,直到2016年“营改增”覆盖到所有领域和行业,营业税正式退出历史舞台。因此,医院在伴随着财税体制的一次深刻改革也不可避免的进入了“营改增”的大潮。但是目前现阶段,很多医院在“营改增”方面还不成熟,仍然处于过渡和摸索阶段,并且在具体实施的过程中仍然存在很多问题。本文将会阐述现阶段我国医院在进行“营改增”工作中存在的问题,并针对相关问题提出了能够快速推进“营改增”在医院中改革的建议。
“Camp to change” refers to the sales tax to VAT, the specific is to pay the business tax previously taxable items to pay VAT. Since 2011, the “VAT Reform” has been piloted in some industries in China since 2011, and has been piloted in some industries in 2013 and will be piloted throughout the country in 2016. The business tax formally covers all fields and industries until 2016 Exit the stage of history. Therefore, with the profound reform of the fiscal and taxation system, the hospital inevitably entered the tide of “increasing the number of battalions and increasing the number of battalions”. However, at present, many hospitals are not yet mature in terms of “increasing profits and increasing profits”, and are still in a transitional and groping phase. Many problems still remain in the process of implementation. This article will elaborate on the existing problems in our hospital during the current “hospital reform and increase” work, and put forward some suggestions on the related issues that can rapidly promote “hospital reform” in the hospital reform.