A Case Study Of GL Hospital Tax Planning

With the continuous improvement of people’s living standard,there are higher standards and requirements for medical services.Today,for-profit hospitals account for a significant increase in the number of the medical industry,and they provide medical facilities,medical service environment and other conditions to better meet people’s medical needs.In health reform in recent years,although the for-profit hospitals and non-profit hospitals to provide the same basic medical services,as a part of the social security,also is an important industry of the country’s social development and safeguard the people’s livelihood,but didn’t get the same as the nonprofit hospital of government financial support and preferential tax treatment,to a certain extent,restrict the development of non-profit hospital in the medical industry.Therefore,the development can only rely on their own,do a good job in the tax planning of for-profit hospitals,reasonable tax burden saving and income generation for hospitals,and strive to achieve the maximum financial value of hospitals has become the necessary choice to support the development of for-profit hospitals.This paper selects guolong hospital as the research object.Guolong hospital is a private for-profit hospital,whose development far exceeds that of other for-profit hospitals since its establishment,which is inseparable from its effective tax planning.This paper collects and studies the theoretical knowledge of tax planning through the method of document retrieval,which lays a solid theoretical foundation for the research of this paper,and USES the research method to know the financial status,tax status and tax planning status of guolong hospital.Respectively analyzed the value-added tax,enterprise income tax and personal income tax planning examples,it is also the proportion tax dragon hospitals and hospital administrators were more focused on three types of taxes,and compares the effect of the tax planning evaluation,carry out the work of tax planning to sum up its experience,mainly has consciously allocation of their jobs and tax planning,leadership attaches great importance to tax planning,to give authority,tax-related business planning before accounting,closely communication with related departments,pay attention to the tax risk,pay attention to the overall economic benefits.At the same time,on the basis of the existing tax planning scheme and in combination with the characteristics of the tax-related business of guolong hospital,the author puts forward several Suggestions on improving the internal control system,strengthening invoice management,reducing training costs by cooperating with universities,distributing shares to employees,changing the organizational nature of the hospital,and strengthening communication with tax authorities.It is expected to attract the attention of for-profit hospitals to tax planning and provide beneficial reference for guolong hospital and for-profit hospitals to carry out tax planning.