促进医药卫生改革的税收政策研究  

Study on Tax Policies That Promote China's 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,江西南昌330013

出　　处：《南京审计学院学报》2012年第2期1-8,共8页journal of nanjing audit university

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

摘　　要：我国医药卫生领域现行税收政策与新一轮医药卫生体制改革目标存在一定冲突。现行税收政策不利于医疗行业公益性目标的实现,不利于吸引民营资本进入,不利于营利性民营医疗机构的发展,不利于鼓励商业健康保险的发展。我国应建立和完善能够与医药卫生体制改革目标相适应的税收政策体系,包括医疗服务营业税及税收优惠制度、医疗机构所得税税收优惠制度、药品增值税及税收优惠制度、商业健康保险税收优惠制度等。There exist some conflicts between the present tax policies and the objectives of the health care system reform, The current tax policies hamper the realization of public welfare goals of the medical industry, fail to attract the private capital, hinder the development of the profit-making private medical institutions and that of commercial health insurance. A new tax system should be established and improved to comply with the goals of the health care reform, including sales tax policies for medical services, value-added tax policies for medicines, income tax policies for medical institutions, and tax incentives for private health insurance.

关 键 词：医药卫生体制改革 税收政策 税收优惠 税收扶持 医疗机构分类管理 新医改方案 医疗服务 

分 类 号：F810.42[经济管理—财政学]