公立医院获得了财政补助和税收减免优惠,也是独立的经营实体和纳税人,会发生大量应税行为。本研究对公立医院适用的税收法律政策进行了介绍,探讨了应交税费的账务处理。 Public hospitals have received financial subsidies and tax relief offers, but also an independent operating entity and taxpayers, there will be a large number of taxable acts. This study introduces the tax laws and policies applicable to public hospitals and discusses the accounting treatment of taxes and fees payable.