“营改增”对公立医院运营影响分析及对策

摘要

As a major part of China's deepening reform of fiscal and taxation system,"Business Tax to VAT" reflects the reform requirement of the top-level design.The paper takes a provincial hospital as an example and analyzes the influence of "Business Tax to VAT" on the operation of public hospitals in China.The reform allows hospitals and individuals to reduce expenses and helps improve medical service-providing system,but specifically,it also brings challenges and difficulties to the work of financial accounting,scientific research,the integrated management and so on in the public hospitals.To solve these problems,the paper puts forward several countermeasures,which indicates that public hospitals should improve accounting,enhance taxing management,give enough concern,develop information-sharing system while training personnel,and make a close link to the government.%“营改增”作为我国深化财税体制改革的重头戏,体现了顶层设计的改革思路.以某省级医院为例分析“营改增”对我国公立医院运营的影响,改革整体上有利于减轻医疗机构负担和个人医疗开支,完善医疗卫生服务体系,但在具体操作上给公立医院的财务核算、科研工作、综合管理等方面带来了挑战和困难.对此,提出了应对策略,即立医院要不断完善财务体系,加强纳税管理,提高重视程度,将人员培训和信息化建设同步推进,并加强与政府部门的沟通.