Research on Taxation Issues in Public Hospitals in China

DOI

10.2991/ceed-18.2018.94How to use a DOI?

Keywords

Public Hospitals; Taxes; Tax Information Disclosure

Abstract

The purpose of the study is to reveal the taxation policies and problems faced by public hospitals and provide advice and support for the improvement of taxation in public hospitals. Descriptive analysis method was used to analyse the changes in the taxation system of public hospitals and the current taxation policies. The results show that the connotation of some taxation systems is not definite; the taxation awareness of public hospitals is weak, the interpretation of taxation policies is low, and the implementation of tax incentives is insufficient; the level of tax collection is not high, and the supervision is not reliable. Finally, some suggestions are put forward based on the conclusion: improve the level of tax legislation, formulate and improve tax laws and regulations; learn from foreign experience, handle the tax collection of public hospitals after the “competition reform”, and improve the financial information and tax information disclosure system.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Su Bo
AU  - Chen Dan
AU  - Wu Xiao-jun
PY  - 2018/12
DA  - 2018/12
TI  - Research on Taxation Issues in Public Hospitals in China
BT  - Proceedings of the 1st International Conference on Contemporary Education and Economic Development (CEED 2018)
PB  - Atlantis Press
SP  - 482
EP  - 486
SN  - 2352-5398
UR  - https://doi.org/10.2991/ceed-18.2018.94
DO  - 10.2991/ceed-18.2018.94
ID  - Bo2018/12
ER  -