基于制度变迁的非营利性医疗机构营改增研究

发布时间：2018-04-23 05:27

本文选题：制度变迁 + 营改增　；参考：《会计之友》2017年12期

【摘要】："营业税改征增值税"是我国财税制度的一次重大变革,有利于进一步深化供给侧改革,促进经济社会发展方式转变。为了有效落实医疗卫生行业的营改增,推动解决当下非营利性医疗机构面临的种种税收难题,文章基于制度变迁理论,采用文献研究与比较研究法,对我国非营利性医疗机构的税收制度进行了系统的梳理与分析,发现其现有的税收制度存在税收政策操作难度大、缺乏执行性、税收征收监管漏洞大、非营利性身份难界定等问题,需进一步规范和强化税收制度,实行不同服务间差异化的增值税税率,提高税收制度公平性,强化医疗机构改革后的税收管理,以完善医疗卫生领域内的营改增制度调整。
[Abstract]:"Business tax change to value added tax" is a major reform of China's fiscal and taxation system, which is conducive to further deepening supply-side reform and promoting the transformation of the mode of economic and social development. In order to effectively implement the reform and increase of medical and health industry, and to solve the various tax problems faced by non-profit medical institutions, this paper, based on the theory of institutional change, adopts the methods of literature research and comparative research. This paper systematically combs and analyzes the tax system of non-profit medical institutions in our country, and finds that the existing tax system is difficult to operate, lacks of enforcement, and has a big loophole in tax collection and supervision. It is difficult to define the non-profit identity. It is necessary to further standardize and strengthen the tax system, implement the differentiated value-added tax rate among different services, improve the fairness of the tax system, and strengthen the tax management after the reform of medical institutions. In order to improve the medical and health field of camp reform and increase system adjustment.
【作者单位】：南京中医药大学翰林学院;湖北中医药大学管理学院;
【基金】：国家中医药管理局课题“公立医院税收问题研究”(GHCW-2015-211)
【分类号】：F812.42;R197.322

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