共享医院税收征管难点分析及完善建议——基于乐城国际医疗旅游先行区“1+X”共享医院模式的调研  

An Analysis and Suggestions on Tax Collection and Administration of Shared Hospital:A Case Study Based on"1+X"Shared Hospital Model in Lecheng International Medical Tourism Pilot Zone

作　　者：黄景珑 张涛[1] 赵宏娟 HUANG Jinglong;ZHANG Tao;ZHAO Hongjuan

机构地区：[1]国家税务总局琼海市税务局

出　　处：《国际税收》2024年第1期54-59,共6页International Taxation In China

摘　　要：作为全国唯一由国务院批复设立的国际医疗旅游先行区,海南博鳌乐城国际医疗旅游先行区探索出了“1+X”共享平台模式的医院运营管理体制。本文紧密围绕海南博鳌乐城国际医疗旅游先行区税收征管的工作需要,对先行区内五家重要的共享医院及其入驻的医疗团队进行了调研,在准确把握先行区“1+X”共享医院模式的基础上,对“1+X”共享医院税收征管的难点进行研究,并提出加强税收征管、助力共享医院发展的现实措施。As the only international medical tourism pilot zone established with the approval of the State Council,Hainan Boao Lecheng International Medical Tourism Pilot Zone has explored the"1+X"platform model for hospital operation and management.This paper closely focuses on the tax administration needs of the Hainan Boao Lecheng International Medical Tourism Pilot Zone and conducts a research on five important shared hospitals in the zone and their medical teams.Based on a clear understanding of the"1+X"shared hospital operation model in the pilot zone,this paper discusses the challenges in tax collection and administration and proposes practical measures to strengthen tax collection and administration and support the development of shared hospitals.

关 键 词：税收征管 共享医院 共享经济 

分 类 号：F812.42[经济管理—财政学]