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我国实施医疗机构分类管理以后,对非营利性医疗机构和营利性医疗机构实行了不同的课税制度。现行课税制度与新医改的理念和目标存在一定冲突,亟需构建与新医改相适应的医疗机构课税制度。
After the implementation of the classification management of medical institutions in our country, different taxation systems have been put in place for non-profit medical institutions and for-profit medical institutions. There is a certain conflict between the current tax system and the concepts and targets of the new medical reform. It is imperative to construct a tax system for medical institutions that is compatible with the new medical reform.