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我国医疗卫生体制不断健康的发展及其不断的深化改革,医疗保障系统越来越受到各界重视,医疗市场日趋广阔,作用日益提高。随着我国医疗市场逐步开放和公立医院规模的不断壮大及其经营的多元化,纳税筹划越来越受到公立医院的重视,而本文则主要是从公立医院的主要税种、目前存在的现状,对公立医院几个主要税种的纳税筹划提出部分探讨性的意见。
With the continuous healthy development of China’s medical and health care system and its continuous deepening reform, the medical insurance system has drawn more and more attention from all walks of life. The medical market is becoming increasingly broader and its role is increasingly enhanced. With the gradual opening up of the medical market in our country and the continuous expansion of public hospitals and the diversification of their operations, tax planning has drawn more and more attention from public hospitals. However, this paper mainly analyzes the main types of taxes in public hospitals, current status quo, Public hospitals several major taxes tax planning put forward some of the exploratory comments.