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为了鼓励民营医院发展,2000年,八部委出台的《关于城镇医药卫生体制改革的指导意见》和随后出台的《财政部国家税务总局关于医疗卫生机构有关税收政策的通知》中明确指出,对营利性医疗机构取得的收入按规定征收各项税收。但为了支持营利性医疗机构的发展,对营利性医疗机构取得的收入,直接用于改善医疗卫生条件的,自其取得执业登记之日起3年内给予一定的免税优惠。而按照国家3年免税期的规定,如今大部分民营医院都进入了纳税期。围绕着民营医院该不该纳税这一话题,社会各界一直在争论。近日,本刊记者亦邀请了包括医药行业在内的社会各行业专家、学者就此话题展开了辩论。
In order to encourage the development of private hospitals, in 2000, the “Guidance on the reform of the urban medical and health system” issued by eight ministries and commissions and the “Notice of the Ministry of Finance and the State Administration of Taxation on the taxation policy of the medical and health institutions” were clearly stated in the report. Income from sexual medical institutions is levied on various taxes as required. However, in order to support the development of for-profit medical institutions, the revenue generated by a for-profit medical institution is directly used to improve the medical and health conditions, and certain tax exemptions are granted within three years from the date of obtaining the practice registration. According to the state’s three-year tax holiday, most private hospitals now enter the tax period. Around the topic of private hospitals should not pay taxes, the community has been arguing. Recently, the journalist also invited experts and scholars from various industries, including the pharmaceutical industry, to debate this topic.