Hastane döner sermaye işletmelerinde muhasebe ve vergi uygulamalarının incelenmesi: Düzce Üniversitesi Hastanesi örneği
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Dosyalar
Tarih
2022
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Düzce Üniversitesi
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
Bu çalışmada, Üniversite Hastanelerindeki Döner Sermaye İşletmelerinin muhasebe ve vergi uygulamalarının Tekdüzen Muhasebe Sistemine ve tabi olunan ilgili Vergi kanunlarına uygunluğu incelenerek sağlık yöneticilerine ve diğer finansal bilgi kullanıcılarına faydalı bilgilerin sunulması amaçlanmıştır. Bu kapsamda Düzce İlinde faaliyet gösteren Düzce Üniversitesi Hastanesi Döner Sermaye İşletmesinin 2020 yılına ait muhasebe ve vergi işlemleri doküman inceleme metodu ile analiz edilmiştir. Döner Sermaye İşletmeleri, muhasebe işlemlerini Tekdüzen Muhasebe Sistemi çerçevesinde yerine getirmek durumundadır. Bu işletmeler vergi mevzuatı bakımından Katma Değer Vergisi, Gelir Vergisi ve Damga Vergisi hükümlerine tabi olup bazı vergisel muafiyetler ve istisnalardan faydalanmaktadır. Denetim açısından tüm faaliyetleri, bağımsız iç denetçiler ile 6085 Sayılı Kanun kapsamında Sayıştay denetçileri tarafından denetlenmektedir. Söz konusu işletmenin muhasebe uygulamaları açısından Tekdüzen Muhasebe Sistemine uygun muhasebeleştirme işlemleri yapmasına karşın maliyet muhasebe sisteminin olmadığı ve bazı hesap uygulamalarında farklılıklarının olduğu tespit edilmiştir. Ayrıca finansal performans açısından giderlerin, gelirlerden daha fazla olduğu bu nedenle özellikle de malzeme alımlarında vadeli alımların yapıldığı tespit edilmiştir. En büyük gelirin Sosyal Güvenlik Kurumu geliri olduğu ve bu Kurumla Global Bütçe uygulama sözleşmesi yapıldığı görülmüştür.
The aim of this study is to provide useful information to health managers and other financial information users by examining the compliance to the Uniform Accounting System and related Tax laws of accounting and tax applications in Revolving Funds of University Hospitals. In this context, were analyzed by document analysis method the accounting and tax transactions 2020 of Düzce University Hospital Revolving Fund Enterprise operating in Düzce Province. Revolving Funds have to fulfill within the framework of the Uniform Accounting System their accounting practices. These businesses are subject to Value Added Tax, Income Tax and Stamp Tax provisions in terms of tax legislation and benefit from some tax exemptions and exceptions. In terms of auditing, all its activities are audited by independent internal auditors and auditors of the Court of Accounts within the scope of Law No. 6085. In terms of accounting practices of the business in question, it has made accounting transactions in accordance with the Uniform Accounting System. On the other hand, it has been determined that there is no cost accounting system and there are differences in some accounting applications. In addition, it has been determined that the expenses are more than the income in terms of financial performance, therefore, deferred purchases are made especially in material purchases. The largest income is the income of the Social Security Institution and has made a Global Budget implementation contract with this Institution.
The aim of this study is to provide useful information to health managers and other financial information users by examining the compliance to the Uniform Accounting System and related Tax laws of accounting and tax applications in Revolving Funds of University Hospitals. In this context, were analyzed by document analysis method the accounting and tax transactions 2020 of Düzce University Hospital Revolving Fund Enterprise operating in Düzce Province. Revolving Funds have to fulfill within the framework of the Uniform Accounting System their accounting practices. These businesses are subject to Value Added Tax, Income Tax and Stamp Tax provisions in terms of tax legislation and benefit from some tax exemptions and exceptions. In terms of auditing, all its activities are audited by independent internal auditors and auditors of the Court of Accounts within the scope of Law No. 6085. In terms of accounting practices of the business in question, it has made accounting transactions in accordance with the Uniform Accounting System. On the other hand, it has been determined that there is no cost accounting system and there are differences in some accounting applications. In addition, it has been determined that the expenses are more than the income in terms of financial performance, therefore, deferred purchases are made especially in material purchases. The largest income is the income of the Social Security Institution and has made a Global Budget implementation contract with this Institution.
Açıklama
Anahtar Kelimeler
Sağlık Yönetimi, Healtcare Management
