爲了扶助農村醫療事業的發展,照顧農村醫藥困難,中央財政部於一九五三年四月九日以财稅戎字第五五號文發出了關於農村中私人醫院診所及個人醫師等免予課徵工商業稅的通知。規定除縣以上城市及相當於縣城的鎮市仍照中央財政部於一九五○年十一月二十七日發出的醫院診所免徵工商業稅的規定辦理外,自五月份起縣以下的集鎮及農村中的私人醫療機構和中西醫師等一 In order to support the development of rural medical undertakings and to take care of the difficulties of rural medicine, the Central Ministry of Finance issued a letter on the 9th of April, 1953 in Cai Shui Rong Zi No. 5 on the exemption of private hospital clinics and personal physicians in rural areas Business tax levy notice. It is stipulated that except cities above county level and townships that are equivalent to county towns will still handle the exemption of business and commercial taxes for hospital clinics issued by the Central Ministry of Finance on November 27, 1950, Private medical institutions in town and rural areas and Chinese and Western doctors