基于路径依赖视角的公立医院税制问题研究

“营业税改为增值税”全面实施以来,引起了学者的广泛关注。本文在路径依赖视角下初步探讨了“营改增”对我国公立医院税收制度的影响。简单分析了我国公立医院税制的发展历程以及现状和存在的问题,最后从政策法规、医院内部管理等方面提出一系列完善我国公立医院税收问题的对策。

Study on Tax System of Public Hospitals Based on Path Dependency Theory

The full implementation of "Business Tax to Value-added Tax" has aroused widespread concern of scholars. The paper explores the impact of the reform on the taxation system of public hospitals in China from the perspective of path dependence, the development course, current situation and existing problems of the public hospital tax system in China. At last, it puts forward a series of countermeasures to perfect the taxation problem of public hospitals in China from the aspects of policies and regulations, hospital internal management and so on.