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                          公立医院营改增后的纳税筹划研究

                          时间:2018-12-20 来源:未知 作者:依依 本文字数:2245字

                            摘要:星云棋牌官网下载营改增是我国税制进行改革的一项举措,在这样一个推进的过程中会对不同领域的工作产生重要的影响。公立医院就是实施改革的重要对象,因此公立医院应做好纳税筹划等各项工作以适应营改增的要求。全面实施营改增政策后,公立医院更要将改革的机遇把握到位,获取生存和发展的机遇,明确掌握营改增,立足于自身的实际情况合理地进行纳税筹划,将税制改革方面的风险有效降低,使得公立医院能够更加稳定地发展。

                            关键词:星云棋牌官网下载公立医院,营改增,纳税筹划

                          纳税筹划论文

                            NASHUICHOUHUASHUYUNASHUIXINGWEICHOUHUAGONGZUO,SHIJINGJIZHUTIZAIBUDUANFAZHANDEGUOCHENGZHONG,WEILEHUOQUGENGDADEJINGJILIYI,SHIXIANJIESHUIMUDEERKAIZHANDEGONGZUO。DUIYUGONGLIYIYUANLAISHUO,XUYAODUINASHUIHELIKEXUEDIZHANKAIGUIHUA,BANGZHUGONGLIYIYUANDUIYINGGAIZENGDAILAIDEYINGXIANGJINXINGKONGZHI。DUIYINGGAIZENGZHENGCEHELIBAWO,HUANJIESHUISHOUFANGMIANCUNZAIDEYALI,NENGGOUKEXUEBIKAISHUIWU,DUICAIWUFANGMIANDEFENGXIANHELIGUIBI,RANGGONGLIYIYUANNENGGOUSHIYINGJILIEDESHICHANGJINGZHENG。

                            1 进一步认识营改增

                          星云棋牌官网下载   YINGGAIZENGJIUSHIJIANGYINGYESHUIGAICHENGZENGZHISHUI,ZHEIZHONGGAIGESHIWEILEGENGHAODILUOSHI“SHIERWU”JIHUA,TUIDONGSHICHANGJINGJIJINYIBUFAZHAN,SHIDEJINGJIZHUTINENGGOUZHUANXINGSHENGJI。ZICONGJIAOTONGYUNSHUYEHEFUWUXINGYEZHONGZHANKAI“YINGGAIZENG”GONGZUOHOU,“YINGGAIZENG”ZAIJINYIBUWANSHAN,FANWEIYEZAIZHUJIANKUOZHAN,JIAOTONGYUNSHUXINGYEYIJIFUWUXINGYEHUIZAIDUOZHONGQIYEZHONGKUOZHAN。YIXIEBANBUDEWENJIANZHONGXIANSHIYINGYESHUIZHUJIANCONGSHUIZHITIXIZHONGTUICHU,“YINGGAIZENG”GENGSHIZAIQUANGUOFANWEIZHONGSHISHI,CONGERGENGHAODITUIDONGGEXINGGEYEDEFAZHAN。ZHEIJIUXUYAOZUNXUNYINGGAIZENGFANGMIANDETIAOLI,FAHUICHUYINGGAIZENGDEZUOYONG,JIEJUEJINGJISHICHANGZHONGCUNZAIDEZHUTIWENTI,GENGHAODIJIEYUESHUISHOUCHENGBEN,DUISHUISHOUCHENGBENHELIGUANKONG。DUIDIERCHANYEHEDISANCHANYEDEZENGZHISHUIDIKOUJINYIBUJIADAWANSHAN,JIWOGUODIERCHANYEHEDISANCHANYEDEFAZHANDIANDINGLIANGHAODESHUISHOUJICHU[1]。HAIKEYIZHULIWOGUOCHUKOUTUISHUIZHENGCE,JIEJUEJINGJIZHUTIDESHUIFUWENTI。CONGZHENGTISHANGLAIKAN,SHUILVXIANGDUILAISHUODOUYOUSUOZENGJIA,SHUIFUCHENGXIANDEZHUANGTAIYEBUGOUWENDING,GONGLIYIYUANSHIFOUKEYIQUDEKEYIDIKOUDEJINXIANGSHUIESHIBIJIAOZHONGYAODETIAOJIAN,YESHIYIBANNASHUIRENRONGYIYUDAODEWENTI。

                            2 营改增政策对公立医院产生的影响

                            GONGLIYIYUANZAISHEHUIFAZHANZHONGFAHUIZHEJIAOWEIZHONGYAODEZUOYONG,ZAIYINGGAIZENGZHENGCELUOSHIXIA,HUIGAIBIANSHUISHOUTIZHI,DUIYIYUANJINGYINGGUANLIZAOCHENGZHONGDAYINGXIANG。CONGGONGLIYIYUANXINGZHIKEYIDEZHI:GONGLIYIYUANZHUYAOSHIYIFUWUWEIZONGZHIJIANLIDE,SHIJIYUNYINGZHONG,DUISHUISHOUZHIDUZUNXUNDENEIRONGBUDUO。CONGZHEIGECENGMIANLAIKAN,BUHUIYINGXIANGGONGLIYIYUANYILIAOFUWUDESHOURU。DANSHICONGZHENGTIDEJIAODULAISHUO,SHISHIYINGGAIZENGJIUHUIDUIGONGLIYIYUANCHANSHENGZHONGDAYINGXIANG。SHIXINGYINGGAIZENGZHENGCEHOU,ZHEIDUIYUGONGLIYIYUANDEYIBANDENASHUIRENLAISHUO,ZENGZHISHUILVFENBIEYOU:6%、11%、13%、17%,CONGZHEIGESHUJUZHONGJIUKEYIKANCHULAI,BIYUANLAIDEYINGYESHUIGAO5%。CONGZHEIGELUOJILAIJIANG,SHUIFUSHICUNZAITISHENGDEKENENGDE。DANSHI,ZAIYINGGAIZENGGUOCHENGZHONG,HAIYOUYIXIEJIAOXIAODEGUIMOYINGDUIZENGZHISHUILV3%,BIYUANLAIDEYINGYESHUISHUILVDI,ZHEIJIURONGYIDAOZHISHUIFUYOUSUOXIAJIANG。

                            3 公立医院“营改增”后的纳税筹划

                            DUINASHUIRENLEIXINGHELIGUIHUA:YIBANQINGKUANGXIA,NASHUIRENDELEIXINGBUTONGGONGLIYIYUANCHENGDANDEYINGZHENGSHUILVYEHUICHUXIANBUTONG,ZHEIDUIYUYIBANDENASHUIRENLAISHUO,GUIMOHUIBIJIAOXIAO,TONGGUOSHISHIYINGGAIZENGHOU,GENGHUIQUDEMINGXIANDEJIESHUIXIAOGUO[2]。GONGLIYIYUANZAIBUDUANZHUANXINGHESHENGJIDEGUOCHENGZHONG,RUGUOTIAOJIANYUNXU,JIUKEYIDUINASHUIRENDESHENFENKEXUEDIZHANKAIGUIHUA,JIANGSHUISHOUDECHENGBENYOUXIAOJIANGDI,SHIDEYINGGAIZENGHOUHUOQUGENGDADEJINGJILIYI。

                            QIANGHUASHESHUIYEWUGUANLI:GONGLIYIYUANZHONGZAIJINXINGSHESHUIYEWUGUANKONGDEGUOCHENGZHONGCAIWURENYUANBANYANDEJIAOSESHIZHONGYAODEZAITI,YEWUFANGMIANDENENGLIGENGSHINENGGOUDUIGONGLIYIYUANDENASHUICHOUHUAZHILIANGJINXINGQUEBAO。YAOXIANGJIANGNASHUICHOUHUAGONGZUOZUODEGENGHAO,JIUXUYAOTIXIANCHUNASHUICHOUHUADEKEXUEXING、ZHUNQUEXING。TONGGUOJIAOYUFANGMIANDEPEIXUN,NENGGOUGENGHAODIDUIYINGGAIZENGZHENGCEJINXINGLEJIE,ZHANGWOGONGLIYIYUANZHONGDUIYUSHESHUIYEWUDEJISHUIFANGFA,LIYONGGUOJIASHUIWUJUTICHUDESHUIWUBIAOZHUNDUISHESHUIYEWUHELIDIZHANKAIDIAOZHENG,XUANZEYIGEZUIQIADANGDEFANGFADUIYINGNASHUIEJINXINGJISUAN,ZHEIYANGBUDANKEYIRANGSHUIWUGONGZUODEZHILIANGYOUSUOTISHENG,HAIKEYIGENGJIAKEXUEDIDUIYINGNASHUIJINZHANKAIGUANKONG。ZAIZHEIGEGUOCHENGZHONG,TONGGUOSHISHIJIAOYUPEIXUN,KEYIRANGGONGZUORENYUANDUINASHUISHUIWUFANGMIANDEYAOQIUYIJILIUCHENGDENGGENGHAODIZHANGWO,JIANGGUANKONGLIDUFAHUIDEGENGJIADAOWEI。CAIYONGZENGZHISHUIFAPIAOKEYIDUIJINXIANGSHUIJINXINGDIKOU,YOUXIAOJIEYUESHUISHOUCHENGBEN。

                            QIANGHUAYIYUANSHOURUGUANKONGLIDU:DUIYUPUTONGDENASHUIRENLAISHUO,DUISHUIEZENGJIAYIDINGDEDIKOUNENGGOUJINYIBUJIANGQIYESHUIFUJIANGDI,CAIYONGYINGGAIZENGZHENGCEKEYIGENGHAODIDUIQIYEFAZHANJINXINGYOUHUA,ZHEIJIUXUYAOJINXINGXIANGYINGDESHIJIAN。SHOUXIAN,GONGLIYIYUANXUYAOMINGQUEZISHENDESHIJIQINGKUANGDUICAILIAOJINYIBUZUOHAOGUANKONG。ZHANGWOBUTONGCAILIAODEBUTONGGONGNENGWANSHANCAILIAOKUGUANKONGXITONG,ZAIZHANGWOBUTONGCAILIAOGONGNENGDEJICHUSHANGJINYIBUHUAFEN,CONGFEIYINGSHUIZHICHUZHONGHELITIQUNENGGOUDIKOUDEYINGSHUIZHICHU,YONGYUDIXIAOKEYIDIKOUDEJINXIANGSHUIE[3]。ZHUYAOGEWAIZHUYIDESHIDUIDIKOUYINGSHUIZHICHUJINXINGTIQUSHI,XUYAODUIYIYUANDEHAOCAIKUHELIJINXINGGUIHUAHEGUANLI。ZHANZAIZHENGTIJIAODU,FENXISHUIWUCHENGBENHEYEWUCHENGBEN,QUEBAOERZHEDEGUANLIHEKONGZHIKEYIGENGHAODIFAZHAN。QICI,DUIGONGLIYIYUANZHONGYIXIESHEJISHUIWUDESHOURUSHISHIZONGHEFENXI,ZHANGWOSHESHUIYEWUDEJUTILEIXING,LIZUYUZHEIGEJICHUSHISHIKEXUEDEHUAFEN。LIRU:CONGJINGFEIFANGMIANLAISHUO,XUYAOJIADAJINGFEIJINXIANGSHUIEDEGUANKONGQIANGDU。JIANGYIYUANZUOWEIJUTIDEZHUTI,DUIDANGYUEKEYIDIKOUDEZENGZHISHUISHUIEQUANMIANDIXIAO,RANGDIKOUJINXINGSHUIHENASHUIXIANGMUZHIJIANNENGGOUJUYOUJIAOQIANGTONGYIXING,BIMIANYINWEIXIANGMUCHUXIANDEJIAOCHAERDAOZHIDIKOUZENGZHISHUIXIANGEWAISHOUDAOYINGXIANG,DUIYIYUANDESHOURUHESUANJINXINGJIAQIANG,ZENGQIANGYIYUANDEHESUANNENGLI。

                            JIEYU

                          星云棋牌官网下载   NASHUICHOUHUAZHIYOUZAIKEXUEHELIDEQIANTIXIACAIKEYIQUEBAOGONGLIYIYUANDECAIWUHUIJIGUANLIZHILIANGHEXIAOLV,YILIAOWEISHENGXINGYEMUQIANMIANLINJUDADEJINGZHENG,YINGGAIZENGYECUNZAIHENDADEYINGXIANG,GONGLIYIYUANXUYAOZHENGSHIYINGGAIZENGDEYINGXIANG,DUISHESHUIYEWUZUOHAOCHOUHUA,SHIDENASHUICHOUHUANENGGOUGENGJIAKEXUE,GENGHAODIJIEYUENASHUICHOUHUACHENGBEN,DUIFENGXIANJINXINGKONGZHI。

                            参考文献
                            [1]贾晓荣.“营改增”后公立医院涉税业务的纳税筹划探讨[J].纳税,2017(33):18.
                            [2]李晓芳.营改增后环保企业纳税筹划探析[J].企业改革与管理,2017(5):124-125.
                            [3]李仕军.“营改增”后公立医院涉税业务的纳税筹划探讨[J].纳税,2018(1):15.

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