| 营利性医院税收负担及相关政策分析 |
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| 引用本文： | 刘晓红,胡善菊,董毅,张德春. 营利性医院税收负担及相关政策分析[J]. 中华医院管理杂志, 2007, 23(1): 29-32 |
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| 作者姓名： | 刘晓红 胡善菊 董毅 张德春 |
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| 作者单位： | 山东潍坊医学院人文社科学院,261042 |
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| 摘 要： | 针对营利性医院3年免税期到期后税收负担过重的问题,从税负转嫁角度分析了营利性医院运转困难的原因,并从分析营利性医院主体税种出发,提出了降低企业所得税和营业税税负、延长免税期限及重点扶持那些对当地医疗卫生事业的发展具有重要意义的营利性医院的政策建议。
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| 关 键 词： | 营利性医院 税收负担 税负转嫁 |
| 修稿时间： | 2006-07-28 |
Analysis of the tax burden and related policy in for-profit hospital |
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| LIU Xiao-hong, HU Shan-ju,DONG-yi ,et al.. Analysis of the tax burden and related policy in for-profit hospital[J]. Chinese Journal of Hospital Administration, 2007, 23(1): 29-32 |
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| Authors: | LIU Xiao-hong HU Shan-ju DONG-yi et al. |
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| Affiliation: | School of Humanities and Social Sciences, Wei fang Medical College, Weifang , Shandong 261042, China |
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| Abstract: | Aiming at the overweight tax burden of for-profit hospital following its three-year tax holiday,the paper analyzes the reasons for the difficulties in operation of for-profit hospital from the per- spective of tax shifting,then it puts forward such policy proposals as reducing enterprise income tax and business tax burden,extending tax-free deadline,and supporting the for-profit hospitals which are of great significance to local health enterprise development based on the study of main tax categories. |
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| Keywords: | For-profit hospital Tax burden Tax shifting |
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