医疗卫生机构涉税分析与税收筹划  

Tax analysis and its revenue design in medical care institutions

作　　者：王文峰[1] 张彦开[2] 

机构地区：[1]邯郸医学高等专科学校财务科,河北邯郸056029 [2]河北科技大学财务处,河北石家庄050018

出　　处：《河北理工学院学报（社会科学版）》2003年第3期102-103,106,共3页Journal of Hebei Institute of Technology (Social Science Edition)

摘　　要：税收筹划是一种增值性的经济行为,合理合法的税收筹划将有助于市场经济的发展。深入了解和分析医疗卫生机构的涉税政策,科学地进行税收筹划,对于加强医疗卫生机构的财务规范化管理、提高自身的竞争能力,具有重要的现实意义。Revenue design is a kind of incremental economic conduct. Reasonable and legal revenue design vrill contribute to the development of the market economy. Going deep into the tax policy in medical care institution and conducting scientifically, the revenue design vrill have realistic significance in strengthing the colleges Financial pro-gramming administration and thus improve their competitive capacity.

关 键 词：医疗卫生机构 涉税分析 税收筹划 市场经济 财务管理 

分 类 号：R197.32[医药卫生—卫生事业管理] F810.423[医药卫生—公共卫生与预防医学]