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新出台的医药卫生体制改革方案亟需建立与之配套的税收制度,有必要根据医疗服务的性质、医疗卫生事业在社会经济发展中的重要地位,确定与其相适应的税收制度.该文首先分析了本次医药卫生体制的改革理念和原则对医疗行业课税制度设计的基本要求,在此基础上分析了医疗服务的基本特性对其税负确定的影响,对我国当前医疗服务和医疗机构的相关税收制度所存在的问题进行剖析,并提出完善医疗行业税收制度的若干建议.“,”The newly enacted medical and hygienic reform needs to establish relevant tax system to advance its enforcement.Therefore,it is necessary to design the relevant tax system in accordance with the characteristics of medical services and the importance of medical and hygienic industries in the development of society and economy.The paper initially analyzes the philosophy and principle of the medical and hygienic reform,as well as its requirement of the establishment of relevant tax system.On the basis of that,the influences of the characteristics of medical services on its tax burden and existing issues in the relevant tax system of current medical services and institutions in China are thoroughly analyzed.Moreover,it puts forward some suggestions on perfecting tax system of medical industries.