Non-profit Hospital Tax System Innovation Research

The non-profit organizes is developing at present and becoming uncessingly economy and political force with a remarkable share day by day. The non-profit hospital is one of the non-profit organizes .As causes of reality and history in our country,and huge difference what exists with international community,the tax policy of non-profit hospital in our country is displaying aii sorts of questions day by day,which has hindered it to develop healthily and steadily.I start with analysing the relevant theories of non-profit hospital, learning from both domestic and international department of the advanced experience of the hospital system of taxation,to analyze the problems and causes of non-profit hospital for our tax system. Then I put forward ideas about innovation in our department of the non-profit hospital system of taxation:clear tax system target location, improve the system of taxation construction, perfect the taxation policy, standard the hospital financial system, improve the donation system of taxation, standard investment and financing acts, strengthen tax administration business,etc,while making real non-profit hospital enjoy duty-free treatment, controlling and supervisioning the false non-profit hospital's profit behavior, to standardize the medical sector and promote the development of the department of non-profit hospital.