附属医院免税进口医疗设备的申办方法探讨

Discussion on the Bid for Importing Duty-Free Medical Equipment of Affiliated Hospitals

目前医院中高端医疗设备主要依赖进口,而国家对进口医疗设备提供免税支持政策,同时此类设备也需接受海关的监管。本文通过对财政部海关总署税务总局《科学研究和教学用品免征进口税收规定》的研读和理解,结合申请办理免税进口医疗设备的多年实践经验,着眼于高等学校附属医院,探讨各医院如何充分理解和利用国家税收政策优惠,从自身现有条件出发降低设备投入成本,同时为各医院更顺利地接受海关监管提供具体的政策解读。

At present, most of hospital mid-to-high end medical equipment depends on imports, and duty-free supportive policy is launched to support imported medical equipment, which is subject to customs supervision. Through study and understanding of Regulations on tax exemption of imported scientific research and education supplies issued by Administration of Taxation, General Administration of Customs, Ministry of Finance State, based on years of experience on bidding for tax exemption of imported medical equipment, this article explores how university affiliated hospitals to fully understand and make use of national tax policy, to reduce cost of equipment investment, and to provide a specific policy interpretation for the customs supervision.