本文關(guān)鍵詞： 醫(yī)療機構(gòu) 分類管理 稅收優(yōu)惠　出處：《財政部財政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：我國于2000年起實施了醫(yī)療機構(gòu)分類管理辦法,按照經(jīng)營性質(zhì)和所有權(quán)主體的雙劃分,可以將醫(yī)療機構(gòu)劃分為公立醫(yī)療機構(gòu)、民營非營利性醫(yī)療機構(gòu)和民營營利性醫(yī)療機構(gòu)。而政府作為公立醫(yī)療機構(gòu)的所有者,對公立醫(yī)療機構(gòu)提供了更多類型的投入和補助；民營醫(yī)療機構(gòu)在規(guī)模、管理、人才等方面發(fā)展都十分有限,甚至出現(xiàn)了反復(fù)變更經(jīng)營性質(zhì)的現(xiàn)象。就財稅政策而言,營利性和非營利性醫(yī)療機構(gòu)適用不同的稅收政策。本文通過介紹稅收優(yōu)惠政策的理論基礎(chǔ),分析財稅政策對醫(yī)療機構(gòu)運行的作用機制,在借鑒國內(nèi)外經(jīng)驗的同時,期望從促進資源配置優(yōu)化、形成多元辦醫(yī)格局的角度的對完善稅收優(yōu)惠政策提出建議。除緒論外,具體內(nèi)容如下： 第二章稅收優(yōu)惠政策理論分析。通過分析醫(yī)療服務(wù)特殊性,指出社會公眾對醫(yī)療服務(wù)逐步釋放的需求與醫(yī)療資源相對供給不足的矛盾,說明醫(yī)療機構(gòu)適用稅收優(yōu)惠政策的必要性。介紹稅收優(yōu)惠的含義、形式以及關(guān)于醫(yī)療機構(gòu)稅收政策的現(xiàn)有理論,試圖為稅收政策的制定尋找理論依據(jù)。 第三章對我國醫(yī)療機構(gòu)的經(jīng)營現(xiàn)狀進行分析。界定醫(yī)療機構(gòu)的概念,并采用比較分析的方法分析營利性、非營利性醫(yī)療機構(gòu)經(jīng)營現(xiàn)狀,涉及醫(yī)療機構(gòu)規(guī)模、數(shù)量、提供服務(wù)量、醫(yī)療資源占有量等多方面指標。簡評我國醫(yī)療機構(gòu)目前的經(jīng)營特點。 第四章是我國醫(yī)療機構(gòu)稅收優(yōu)惠政策評價。梳理我國醫(yī)療機構(gòu)自建國以來的稅收優(yōu)惠政策,分析目前政策出臺背景、歷史沿革。在此基礎(chǔ)上整理我國醫(yī)療機構(gòu)稅收優(yōu)惠基本框架,總結(jié)政策特點。分析目前稅收政策對動員醫(yī)療資源的影響。 第五章是經(jīng)驗借鑒。我國醫(yī)療機構(gòu)分類管理制度本就是舶來品。通過分析海外成熟的做法,分析海外經(jīng)驗成功的條件與我國現(xiàn)階段條件的異同,試圖判斷我國醫(yī)療機構(gòu)分類管理辦法是否有改進空間,尋找關(guān)于完善醫(yī)療機構(gòu)稅收優(yōu)惠政策的靈感和路徑。 第六章得出政策建議。首先,區(qū)分基本醫(yī)療服務(wù)和非基本醫(yī)療服務(wù),稅收優(yōu)惠向基本醫(yī)療服務(wù)傾斜,凸顯醫(yī)療服務(wù)行業(yè)公益性。第二,要增加稅收優(yōu)惠政策實操性：建立醫(yī)療機構(gòu)標準化分類管理體系、明確基本醫(yī)藥服務(wù)內(nèi)涵；同時進一步明確稅收條款,統(tǒng)籌設(shè)計各稅種。第三,建立貫徹稅收政策執(zhí)行始終的稅務(wù)管理體系,明確稅務(wù)部門監(jiān)管權(quán)力,完善多層次監(jiān)督體系。
[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.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F812.42

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