Non-profit Medical Institutions In China, Tax Policy Research

Medical institutions after the implementation of management policies, the state medical institutions according to the nature of capital structure, social functions and tasks to develop and implement various financial and tax policies. In essence, the healthcare industry with some particularity, to a large extent with the characteristics of welfare and public welfare, health and well-being of the people closely related to the decision of the medical institutions in the market environment can not and will not allow to for the purpose of pursuing the maximization of economic benefits. Government finance on a non-profit medical institutions preferential tax policies will continue to exist. But many health care organizations have adopted to apply for non-profit medical institutions to earn large profits. To this end, it is necessary in the medical career and a large background of the existing tax regime to re-examine our policy of tax-related medical institutions, research highlights the variety of new problems, new situations, further progressive standardize and strengthen the health care management, the establishment of more robust and improve medical and health service system. Through the theory of non-profit organizations Examination, in theory to explore the status of supporting non-profit medical institutions, rapid healthy development of the road, and how to use tax incentives to support its development, in order to make up for research in this area inadequate. By further refining the definition of non-profit medical institutions, to make it more operational-oriented content for legislators in the development of tax incentives as a non-profit health care institutions reference.This will regulate the research and evidence combined, supplemented by literature and comparative law research methods, non-profit medical institutions in China on the current preferential tax policy and its implementation issues systematically, intense scrutiny and discussion.In addition to this introduction, the four parts.The first part, tax incentives and the theory of interpretation of non-profit medical institutions; second part of the current preferential tax policies for China's non-profit medical institutions and examine the status of implementation;The third part, briefed the United States, Japan, Germany and other countries-for-profit hospital policy; fourth part, improve and optimize our non-profit medical institutions and the implementation of tax incentives countermeasures.The innovation of this paper mainly to some innovative, targeted insights and ideas, such as paper proposes the establishment of scientific certification standards to improve the legislative level, to expand the scope of tax incentives to adjust to donate the tax system, the implementation of universal Simple non-profit medical institutions tax registration system, non-profit medical institutions unified ticket management.