公立医院企业所得税税收筹划探析

文章对三甲公立医院在申报企业所得税过程中面临的经营支出与医疗支出无法准确划分的问题,通过研究近年来税收政策及收费依据,得到以下结论:应优先为医院申请政策上的优惠,力争减免税款,此外考虑分摊比例法或核定征收企业所得税的方法,实现企业所得税经营支出的精准核算,并对医院企业所得税进行筹划,在不违反税收政策前提下实现医院税收利益最大化。

Discussion on Tax Planning of Corporate Income Tax in Public Hospitals

In view of the problem that the operating expenditure and medical expenditure cannot be accurately divided in the pro cess of declaring enterprise income tax,a set of solutions is put forward.By studying the tax policy and charging basis recently,it pro vides the following conclusion:it needs to give priority to apply for preferential policies for hospitals,strive to reduce and remit taxes,consider the method of sharing proportion or checking and verifying the collection of enterprise income tax,realize the accurate ac counting of enterprise income tax operating expenses,plan the enterprise income tax of hospitals,and maximize the tax benefits of the hospitals under the premise of not violating the tax policy.