摘要
针对公立医院在全国医疗机构的“龙头”地位主要依靠强势诊疗技术和优势人力等资源支撑其核心竞争力的客观实际,围绕其高端技术人才专有技术成果特许本院应用而获取特许权使用费高额扣税没有得到高度重视的现象,采用实地调查、案例分析、对比分析等方法,在介绍国内外有关特许权使用费及其纳税状况的学术主张基础上,分析了公立医院特许权使用费所得个人所得税纳税筹划的背景与依据,重点探讨了公立医院特许权使用费所得个人所得税纳税筹划的要点与方法。以期为全国公立医院财会人员开展特许权使用费所得税扣缴工作,提供专业理论启发和实战操作技术指导。
In view of the objective fact of corecompetitiveness, the “leading” status of public hospitals in the nationalmedical institutions mainly depends on the strong diagnosis and treatmenttechnology and talent resources. According to the highend technical talentpermits application of exclusive technicalachievements, the phenomenon of obtaining royalties and high tax deduction hasnot obtain much attention. On the basisof introducing the domestic and foreign academic opinions on royalties andtheir tax status, this paper analyzes the background and basis of personalincome tax planning by means of field investigation, case analysis and comparative analysis. This paper focuses onthe key methods of personal income tax planning for royalty in publichospitals. The aims to provide professional theoretical inspiration andpractical operation guidance for accounting staff of public hospitals carriedout the work of withholding tax.
出处
《国际会计前沿》
2020年第1期1-9,共9页
Frontiers of International Accounting
