新医改下医疗机构税制改革探析

Exploration on Tax System Reform for Medical Institutions under the New Medical Reform

我国自2000年实施医疗机构分类管理后,根据医疗机构的性质制定了不同的税收制度。但差异税收政策不仅扰乱市场竞争,而且不利于医疗机构实现公益性目标,过高的税负也不利于引入社会资本办医,这与新医改的理念和目标背道而驰。因此在主管部门加强配合和监管的同时,亟须采取措施对医疗机构进行税制改革,以确保新医改目标顺利实现。

ince the implementation of classified management of medical institutions in 2000, the different tax system has been for-mulated according to the property of the medical institutions in China. The differences in tax policy not only disrupt the market compe-tition, but also were not good for introducing social capital medical, which was different for the theory and objective of new medical re-form. Therefore, while enhancing cooperation and supervision, it needed to take measurement to perform tax system reform for medicalinstitutions so as to ensure the successful realization of the new medical reform objective.