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联合医療机構和私人医療机構是医療衛生工作的重要力量,也是國家医療衛生机構的有力助手,它們对開展衛生工作、保護人民羣众健康有着很大的作用。对它們加以扶植,正確地發揮它們的力量,是党和國家在衛生工作方面的一項重要措施。前政务院財政經济委員会確定了各類医療机構免徵工商業稅的原则,於1950年11月發佈了關於医院診所免徽工商業稅的規定;旋由財政部一再放寬了对私立医院診所免稅的尺度。这些措施鼓勵了医务人員的工作積極性,对人民保健事業的發展起了扶植作用。但是,对於貫
Joint medical institutions and private medical institutions are important forces in medical and health work. They are also powerful assistants to national medical and health institutions. They play a significant role in carrying out health work and protecting the health of the people. To foster them and properly exert their power is an important measure for the party and the state in health work. The former Financial and Economic Committee of the State Council established the principle of exempting various types of medical institutions from business taxation. In November 1950, the hospital dispensary exempted the industrial and commercial tax; the Ministry of Finance repeatedly relaxed the measure of tax exemption for private hospital clinics . These measures have encouraged the work enthusiasm of medical personnel and played a supporting role in the development of people’s health care. However, for consistency