营业税改征增值税对公立医院财务管理的影响和应对策略  

Impact of replacing business tax with value-added tax on financial management of public hospitals and countermeasures

作　　者：徐铃茜[1] 杜君[2] 徐元元[1] XU Lingqian;DU Jun;XU Yuanyuan(Department of Finance,Cancer Hospital Chinese Academy of Medical Sciences,Beijing100021,China;Department of scientific research,Cancer Hospital Chinese Academy of Medical Sciences,Beijing100021,China)

机构地区：[1]中国医学科学院肿瘤医院财务处,北京100021 [2]中国医学科学院肿瘤医院科研处,北京100021

出　　处：《中国医药导报》2021年第22期159-163,共5页China Medical Herald

基　　金：国家自然科学基金资助项目(J2024014);中国医学科学院北京协和医学院肿瘤医院管理研究课题专项基金项目(LC2020D03)。

摘　　要：营业税改征增值税作为医院管理的新生业务,在税负变化、业务流程、会计处理等方面均产生了深远的影响。本文主要通过调查研究、统计分析等方法对公立医院营改增实施前后3年的税负情况、管理现状进行分析,对营改增对医院的影响进行归纳总结,探索出相应纳税筹划策略,建议公立医院从会计核算、流程规范、设立纳税专员岗、规范合同管理、加强财务人员素质培训等方面着手,全面提高财务纳税筹划能力,助力医院经济平稳有序运行。Replacing business tax with value-added tax is a new business of hospital management,in the tax burden change,business process,accounting treatment and other aspects have had a far-reaching impact.This paper mainly analyzes the tax burden and management status quo of public hospitals before and after the implementation of replacing the business tax with a value-added tax in three years by means of investigation and statistical analysis,summarize the impact of replacing the business tax with a value-added tax on hospitals,explore the corresponding tax planning strategy,it is suggested that public hospitals should start from financial accounting,process standardization,establishment of tax specialist post,standardization of contract management,and strengthening of quality training of financial personnel,comprehensively improve the ability of financial and tax planning,and help the hospital run smoothly and orderly economy.

关 键 词：公立医院 营业税改征增值税 纳税筹划 纳税风险 

分 类 号：R1-9[医药卫生—公共卫生与预防医学] F221[经济管理—国民经济]