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2000年,八部委《关于城镇医药卫生体制改革指导意见》以及随后的《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》中规定,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。
In 2000, eight ministries and commissions “Guidance on the reform of the urban medical and health system” and the subsequent “Notice of the Ministry of Finance and the State Administration of Taxation on the taxation policy of the medical and health institutions” stipulated that the income from for-profit medical institutions shall be levied according to regulations. Taxes. However, in order to support the development of for-profit medical institutions, the revenue generated by for-profit medical institutions 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.