Research On Tax Problems In Private Hospitals

Private hospitals appeared in 1980 s.At that time,the existing public hospitals could not meet the growing medical needs of the people,and the government actively encouraged social organizations and individuals to participate in medical services,which was conducive to increasing medical and health resources,expanding the supply of services,meeting the needs of the people at various levels of medical services,fostering a sense of competition and improving medical services.Quality and improve the medical service system.As a result,public hospitals and private hospitals coexist in the society.Private hospitals refer to hospitals run by society except those run by governments at all levels with financial funds.They are divided into profit private hospitals and non-profit private hospitals.Non-profit private hospitals are not for profit.It is a hospital providing public welfare medical services for the community.Income from non-profit private hospitals is spent on daily medical services and on their own further development.Profit private hospitals are for profit purposes and less public welfare.Investors gain medical services through it.At present,the main forming modes of private hospitals are: from private clinics to private hospitals;some enterprises and individuals through absorption,merger,restructuring of joint-stock private hospitals;Sino-foreign joint venture private hospitals;public hospitals restructuring.The operation mechanism of private hospitals is more flexible than that of public hospitals.They attach importance to the brand advertising effect,with low prices and quality services to meet the needs of the public health services.It can be seen that private hospitals in the medical and health industry is getting higher and higher status,but also more and more popular with the public.The gradual development of social capital into the medical and health industry is the trend of future development.This will be helpful to promote the reform of medical and health system in China.But now private hospitals and public hospitals are not in the same competitive platform,coupled with their generally small scale,so that the development of private hospitals is difficult.In terms of taxation,the tax policies of private hospitals and public hospitals are different.In particular,the tax burden of profitable private hospitals is much heavier than that of public hospitals.Private hospitals are pressed by this mountain.Tax has become one of the important factors that restrict the survival and development of private hospitals.At the same time,there are still some private hospitals to understand the tax policy is not in place,tax awareness is weak,resulting in the omission of tax payment,less tax,making the current situation of tax collection and management of private hospitals is not optimistic.Therefore,the study of the tax problem of private hospitals and the analysis of the tax collection of private hospitals will help the tax authorities to further strengthen the tax collection of private hospitals and standardize the tax behavior of private hospitals.At the same time,we should reduce the tax risk of private hospitals and guide the healthy development of private hospitals.This thesis is divided into seven chapters.The first is the introduction of the article.This chapter explains the research significance of the tax issue of private hospitals,and actively draw on the research results in the existing domestic and foreign literature,with innovative research ideas and methods to analyze the current tax issue of private hospitals.The second chapter explains the concept and theoretical basis of tax revenue in private hospitals.This chapter explains the meaning of private hospitals,the meaning of tax,the meaning of tax obligations,the meaning of tax burden.On the basis of a certain understanding of the relevant concepts,this paper introduces the theory of private hospital development,tax revenue and the theory of private hospital development.Chapter 3 takes the current situation of Shangrao private hospitals as an example,lists the registration of Shangrao private hospitals,the tax burden of Shangrao private hospitals,and the tax distribution of Shangrao private hospitals.These data reflect the current tax situation of private hospitals in China.They lay a foundation for the later explanation of tax problems in private hospitals.The problems of tax revenue in private hospitals can be summarized as the legal dilemma of tax revenue in private hospitals,the inadequate fulfillment of tax obligations in private hospitals,and the imperfection of tax collection and management by tax authorities.In the fourth chapter,taking the tax inspection of a private hospital in Shangrao as an example,the author analyzes the main tax-related problems of the private hospital,analyzes the tax risk points,lists the inspection results and the tax reflected in the case.The problem is analyzed and summarized.On the basis of this chapter,we can more intuitively see the tax-related risk points of private hospitals,and summarize the tax problems of private hospitals.In the fifth chapter,by searching for literature,we selected three countries with relatively mature private hospitals,namely,the United States,Britain and Japan.Taking this as an example,this paper introduces their tax situation,and provides experience and reference for the current tax problems of private hospitals in China.Chapter 6 puts forward tax countermeasures on how to develop private hospitals,which are summarized as perfecting relevant tax laws of private hospitals,standardizing tax behavior of private hospitals,and strengthening tax collection and management by tax authorities.The seventh chapter summarizes the research.