浅析医疗机构之税法规制

Analysis on tax regulation in medical institutions

随着改革开放的深入,我国医疗机构的投资主体呈现出多元化趋势,国家确立了新的医疗机构分类管理制度,将医疗机构分为非营利性和营利性两类进行管理。《关于医疗卫生机构有关税收政策的通知》也对两类医疗机构的税收课征予以具体规定。文章从我国医疗机构课税制度的现状分析出发,结合医疗机构的特殊属性,对完善医疗机构之税法规制提出若干建议。

With the deepening of reform and opening up, the investors of medical institutions present diversification tendency in our country. The state established a new system of classified management to medical institutions, which divides medical management institutions into nonprofit and for-profit. ＂The notice of tax policy on medical institutions＂ also gives specific tax collection provisions for the two types of medical institutions. This paper analyzes the status quo of medical institution tax regulation in China, combined with the special attributes of medical institutions, and puts forward some suggestions to ：improve tax regulation in medical institutions.