全面营业税改征增值税后,绝大部分公立医院从营业税缴纳户变为增值税缴纳户,政策变化对财务核算带来了挑战也带来了机遇。熟悉营改增政策能让公立医院把握好这次机遇,将表面上看起来的税负增长降下来,同时控制税务及财务风险,减少非正常纳税支出,平稳纳税信用。本文致力于引起对营改增后公立医院税务筹划的关注和思考。 After the comprehensive sales tax is levied for value-added tax, the vast majority of public hospitals are turned over from sales tax to households paying VAT. Changes in policies have brought challenges to financial accounting and opportunities. Familiar with the battalion reform policy will enable public hospitals to seize this opportunity to reduce the apparent tax burden growth while controlling tax and financial risks, reducing abnormal tax expenditures and smoothing tax credit. This article is devoted to arousing the attention and thinking of the tax planning of public hospitals after the camp reform.