| 医疗机构课税制度改革的几个问题 |
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| 引用本文： | 汤洁茵,刘剑文.医疗机构课税制度改革的几个问题[J].税务研究,2009(3). |
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| 作者姓名： | 汤洁茵 刘剑文 |
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| 作者单位： | 北京大学法学院; |
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| 摘 要： | 我国自2000年开始实施医疗机构分类管理制度以来,分别适用于营利性医疗机构与非营利性医疗机构的课税规则也随之相应形成,造成两者差异巨大的税收负担。差异性的税负也成为进一步加剧两者不平等的市场竞争地位的重要因素,阻碍营利性医疗机构的发展。本文从分析现行医疗机构课税制度的现状入手,分析医疗机构承担各个税种纳税义务的主体资格,并以此为基础,对完善医疗机构课税制度提出若干建议。
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| 关 键 词： | 医疗机构 分类管理 税负差异 |
Some Issues on the Reform of Tax Rules for Media Institutes |
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| Jieyin Tang & Jianwen Liu.Some Issues on the Reform of Tax Rules for Media Institutes[J].Taxation Research,2009(3). |
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| Authors: | Jieyin Tang & Jianwen Liu |
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| Institution: | Jieyin Tang & Jianwen Liu |
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| Abstract: | The tax rules on profit and non-profit media institutes have come into being respectively,leading the tax burdens on media institutes and those on non-profit ones to be totally different,since the system of classified management took effect in the year of 2000.Such different tax burdens result in their unequal competition in the media market and are in the way for profit media institutes.This paper analyzes the tax rules on media institutes and finds out how profit and non-profit media institutes can bear t... |
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| Keywords: | Media Institutes Classified management Different tax burden |
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