本文選題：兩票制 + 醫(yī)改�。� 參考：《稅務研究》2017年08期

【摘要】：以"三明醫(yī)改"為藍本的新一輪全國醫(yī)改是在政府主導下的醫(yī)藥、醫(yī)保、醫(yī)療"三醫(yī)聯(lián)動"的綜合性改革。稅務部門作為宏觀調(diào)控和稅收執(zhí)法部門,擁有覆蓋醫(yī)藥生產(chǎn)、流通領(lǐng)域的稅收大數(shù)據(jù),在服務醫(yī)改,保障人民生命健康方面有特殊優(yōu)勢,理應有所作為。本文旨在研究稅務部門深度參與社會共治、服務醫(yī)療改革、服務經(jīng)濟發(fā)展、服務人民健康的新模式,以更好地實現(xiàn)稅收在國家治理中的基礎性、支柱性和保障性作用。
[Abstract]:The new round of national medical reform, which is based on Sanming Medical Reform, is a comprehensive reform of medicine, medical insurance and medical treatment under the guidance of the government. Tax department, as a macro-control and tax law enforcement department, has a tax big data covering the field of pharmaceutical production and circulation, which has special advantages in serving medical reform and protecting people's life and health, so it should do something. The purpose of this paper is to study the new mode of tax department's deep participation in social co-governance, medical service reform, service economic development, and serve people's health, so as to better realize the basic, pillar and indemnificatory role of tax in the governance of the country.
【作者單位】： 福建省國家稅務局;
【分類號】：F812.42;R197.1

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