新医改背景下医疗机构课税制度改革探讨  

Exploration on Tax Rules Reform for Medical Institutions in the Context of the New-round Health Care Reform

作　　者：张仲芳[1] 

机构地区：[1]江西财经大学财税研究中心,南昌330013

出　　处：《中国卫生经济》2011年第1期36-38,共3页Chinese Health Economics

基　　金：国家社会科学基金项目(10CJY070);教育部人文社科研究基金项目(08JC790051)

摘　　要：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。The tax rules for profit-making and non-profit medical institutions have been different after classified management was carried out. There exist conflicts between the existing tax rules and objects of new health care reform in tax system at present. It is urgently needed to construct tax rules adapted to the new-round health care reform.

关 键 词：医疗卫生体制改革 医疗机构 分类管理 课税制度 

分 类 号：R197.1[医药卫生—卫生事业管理]