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随着社会的不断发展,非营利组织规模不断扩大,已经成为社会经济发展重要的支撑力量,非营利医院就是其中一种,由于我国经济体制和外国有一定的区别,非营利医院的税收制度也在不断的改革,阻碍了医院正常经营,文章从非营利组织理论入手,借鉴了国外非营利医院税收制度管理的经验,对我国非营利医院税收制度存在的问题进行分析,提出了我国非营利医院税收制度改革的思路。
With the continuous development of society, nonprofit organizations have been expanding in size and have become an important support force for social and economic development. Nonprofit hospitals are one of them. Due to certain differences between China’s economic system and foreign countries, the tax system of non-profit hospitals The ongoing reform hindered the normal operation of the hospital. Starting with the theory of nonprofit organizations, the article draws on the experience of tax system management in non-profit hospitals in foreign countries and analyzes the problems existing in the tax system of nonprofit hospitals in our country. Tax system reform ideas.