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随着市场经济的发展,医疗卫生行业经营方式呈现多元化发展趋势,但受传统观念的影响,人们一直认为医疗卫生行业不属于市场主体范畴,加之医疗改革起步时间较晚,各部门间缺少衔接配合,因此医疗卫生行业一直处于税收征管的“边缘地带”。本文在行业调研的基础上,以医疗卫生行业的税收征管现状、存在的问题为切入点,就税务部门如何降低执法风险,提高纳税人的税法遵从度等方面,提出了相关意见和建议,具有较强的实用性和可操作性。
With the development of the market economy, the mode of operation of the medical and health care industry shows a diversified development trend. However, people are always thinking that the medical and health care industry does not belong to the market category due to the influence of traditional concepts. In addition, the medical reform started relatively late, Therefore, the medical and health industry has always been in the “marginal zone” of tax administration. Based on the investigation of the industry, this paper takes the status quo of the tax collection and administration in the health care industry and the existing problems as the starting point, and puts forward some opinions and suggestions on how to reduce the risk of law enforcement and how to improve the tax compliance of taxpayers. Strong practicality and maneuverability.