随着我国税收法规的逐步完善,依法纳税的观念已深入人心,医院作为税法规范的主体之一,涉税事项时有发生,现就有关医院税收实务的计算及会计处理探讨如下。 With the gradual improvement of tax laws and regulations in China, the notion of paying taxes according to law has been deeply rooted in people’s minds. Hospitals are one of the main bodies of tax law regulations. Tax-related issues have occurred from time to time. The calculation and accounting treatment of relevant hospital taxation practices are discussed below.