我国医疗机构税收优惠政策研究

发布时间：2018-02-10 02:03

本文关键词： 医疗机构分类管理税收优惠　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：我国于2000年起实施了医疗机构分类管理办法,按照经营性质和所有权主体的双划分,可以将医疗机构划分为公立医疗机构、民营非营利性医疗机构和民营营利性医疗机构。而政府作为公立医疗机构的所有者,对公立医疗机构提供了更多类型的投入和补助；民营医疗机构在规模、管理、人才等方面发展都十分有限,甚至出现了反复变更经营性质的现象。就财税政策而言,营利性和非营利性医疗机构适用不同的税收政策。本文通过介绍税收优惠政策的理论基础,分析财税政策对医疗机构运行的作用机制,在借鉴国内外经验的同时,期望从促进资源配置优化、形成多元办医格局的角度的对完善税收优惠政策提出建议。除绪论外,具体内容如下：第二章税收优惠政策理论分析。通过分析医疗服务特殊性,指出社会公众对医疗服务逐步释放的需求与医疗资源相对供给不足的矛盾,说明医疗机构适用税收优惠政策的必要性。介绍税收优惠的含义、形式以及关于医疗机构税收政策的现有理论,试图为税收政策的制定寻找理论依据。第三章对我国医疗机构的经营现状进行分析。界定医疗机构的概念,并采用比较分析的方法分析营利性、非营利性医疗机构经营现状,涉及医疗机构规模、数量、提供服务量、医疗资源占有量等多方面指标。简评我国医疗机构目前的经营特点。第四章是我国医疗机构税收优惠政策评价。梳理我国医疗机构自建国以来的税收优惠政策,分析目前政策出台背景、历史沿革。在此基础上整理我国医疗机构税收优惠基本框架,总结政策特点。分析目前税收政策对动员医疗资源的影响。第五章是经验借鉴。我国医疗机构分类管理制度本就是舶来品。通过分析海外成熟的做法,分析海外经验成功的条件与我国现阶段条件的异同,试图判断我国医疗机构分类管理办法是否有改进空间,寻找关于完善医疗机构税收优惠政策的灵感和路径。第六章得出政策建议。首先,区分基本医疗服务和非基本医疗服务,税收优惠向基本医疗服务倾斜,凸显医疗服务行业公益性。第二,要增加税收优惠政策实操性：建立医疗机构标准化分类管理体系、明确基本医药服务内涵；同时进一步明确税收条款,统筹设计各税种。第三,建立贯彻税收政策执行始终的税务管理体系,明确税务部门监管权力,完善多层次监督体系。
[Abstract]:Since 2000, China has implemented the measures of classified management of medical institutions, which can be divided into public medical institutions according to the nature of operation and the dual division of the main body of ownership. The government, as the owner of the public medical institutions, provides more kinds of investment and subsidies to the public medical institutions. The development of human resources is very limited, and even the phenomenon of repeated changes in the nature of operation appears. As far as fiscal and taxation policies are concerned, Different tax policies are applied to profit-making and not-for-profit medical institutions. This paper introduces the theoretical basis of tax preferential policies, analyzes the mechanism of fiscal and taxation policies on the operation of medical institutions, and at the same time draws lessons from domestic and foreign experience. From the perspective of promoting the optimization of resource allocation and forming a pluralistic pattern of running medical care, the author expects to put forward some suggestions to improve the preferential tax policy. In addition to the introduction, the specific contents are as follows:. By analyzing the particularity of medical service, the author points out the contradiction between the public's demand for the gradual release of medical service and the relative shortage of medical resources. This paper explains the necessity of applying preferential tax policy to medical institutions, introduces the meaning and form of tax preference and the existing theories about tax policy of medical institution, and tries to find a theoretical basis for the formulation of tax policy. The third chapter analyzes the current operating situation of medical institutions in China, defines the concept of medical institutions, and uses comparative analysis method to analyze the operating status of for-profit and non-profit medical institutions, involving the scale and quantity of medical institutions. This paper briefly reviews the current management characteristics of medical institutions in China, such as the quantity of service and the possession of medical resources. Chapter 4th is the evaluation of tax preferential policies of medical institutions in China. This chapter combs the tax preferential policies of medical institutions since the founding of the people's Republic of China, and analyzes the background of the present policies. On this basis, the basic framework of tax preference for medical institutions in China is sorted out, the characteristics of the policies are summarized, and the influence of the current tax policies on the mobilization of medical resources is analyzed. Chapter 5th is a reference for experience. The classification management system of medical institutions in China is imported. By analyzing the overseas mature practices, the paper analyzes the similarities and differences between the successful conditions of overseas experience and those of our country at present. This paper tries to judge whether there is room for improvement in the classified management of medical institutions in our country, and to find out the inspiration and path to perfect the preferential tax policies of medical institutions. Chapter 6th draws policy recommendations. First of all, we distinguish between basic medical services and non-basic medical services, and tax preferences are skewed towards basic medical services, highlighting the commonweal nature of the medical services industry. Second, It is necessary to increase the practical nature of preferential tax policies: to establish a standardized and classified management system for medical institutions, and to clarify the connotation of basic medical services; at the same time, to further clarify the terms of taxation and to plan and design all kinds of taxes as a whole. Third, Establish the tax administration system that carries out the tax policy all the time, clarify the supervision power of the tax department, and perfect the multi-level supervision system.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F812.42

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