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医疗卫生事业是带有一定福利性质的社会公益事业,但我国对定性为营利性和非营利性的医疗卫生单位实施的税收政策,却有失公平。在实践中,大量民营医院不堪重负,却还要践行对社会的责任;公立医院大多注册为非营利医疗机构,有些却在国家经费资助和政策保护下,执行着比营利性医院更高的收费和价格。如此体现的税收歧视影响到医疗体制改革的顺利进行,有必要进行相应地调整。
Medical and health undertakings are social welfare undertakings with a certain welfare nature. However, the taxation policies implemented by our country for the medical and health units that are characterized as for-profit and non-profit are unfair. In practice, a large number of private hospitals are overwhelmed, but they also have to fulfill their social responsibilities. Most of the public hospitals are registered as non-profit medical institutions, and some of them run higher-than-for-profit hospitals under state funding and policy protection Charges and prices. The tax discrimination thus embodied affects the smooth progress of the medical system reform and it is necessary to make corresponding adjustments.