公立医院特许权使用费个人所得税扣缴纳税筹划——以XZ人民医院为例

Royalties Withholding in Individual Income Tax Planning for Public Hospital—XZ People’s Hospital as an Example

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。

Abstract: In view of the objective fact of core competitiveness, the “leading” status of public hospitals in the national medical institutions mainly depends on the strong diagnosis and treatment technology and talent resources. According to the highend technical talent permits application of exclusive technical achievements, the phenomenon of obtaining royalties and high tax deduction has not obtain much attention. On the basis of introducing the domestic and foreign academic opinions on royalties and their tax status, this paper analyzes the background and basis of personal income tax planning by means of field investigation, case analysis and comparative analysis. This paper focuses on the key methods of personal income tax planning for royalty in public hospitals. The aims to provide professional theoretical inspiration and practical operation guidance for accounting staff of public hospitals carried out the work of withholding tax.