我国卫生事业是政府实行一定福利政策的社会公益事业。于是,在人们看来,“医院是免税单位”,没有涉税事项,当然无须考虑税收核算工作。我们认为,尽管医院在一定范围内享有税、费优惠政策,但医院仍有丰富的税源,应同普通纳税人一样,要充分重视税收核算工作。 China’s health undertakings are social public welfare undertakings where the government implements certain welfare policies. Thus, in the eyes of people, “hospitals are tax-exempt units.” There are no tax-related matters. Of course, there is no need to consider tax accounting. We believe that although hospitals enjoy preferential policies on taxes and fees within a certain range, hospitals still have a rich source of taxation and should, like ordinary taxpayers, pay full attention to tax accounting.