中国民营营利性医疗机构的税收政策及问题

Study on Tax Policy of Chinese Private Health Sectors

明确了中国营利性医疗机构税收政策现况,回顾其发展,并从税收制度设计、税种等方面分析了营利性医疗机构税收政策的问题,结合中国实情,提出了相关建议。

This paper identified the tax policy of Chinese private health sectors, and reviewed the develop- ment of this policy. The issues of tax policy were analyzed through tax system, tax categories, and tax rate. Policies were suggested based on the existing issues and local condition.