Study On Laws And Policies Of Tax-exemption Import Equipment Application By College-affiliated Hospitals

For a long time, college-affiliated hospitals in China provided free clinical education and contributed to more than 80% of scientific research results. College-affiliated hospitals undertake three main functions including education, research and community service. However, hospitals don't have fund advantages. Most teaching and research facilities are self-investment, as few investments are input by education system or health system. Constant upgrade of facilities for medicine, teaching and research is one of the main operating costs of hospital. Differ from general hospitals, college-affiliated hospitals undertake three main functions including education, research and community service. On one hand, college-affiliated hospitals take up clinical medical task, on the other hand they also take up large quantities of educational and research tasks. Facing the intense competition between hospitals, college-affiliated hospitals don't have fund advantages. College-affiliated hospitals are public entities independent in accounting, business and bearing civil liability. In daily operations, most teaching and research facilities are self-investment. Constant upgrade of facilities for medicine, teaching and research is one of the main operating costs of hospital.Currently, there are two ways to subscribe tax-exemption procurement of imported equipment for non-profit hospitals. First, hospitals can subscribe tax-exemption national investment projects according to"catalog for current national key industrial, products and technique". in lack of support and source of cases, college-affiliated hospital can utilize state tax-free incentives for college educational and scientific equipments in order to reduce medical teaching and research costs. However, college-affiliated hospitals run into many problems when applying policies, and encounter a couple of confusions and troubles, which even leads to economical and criminal punishment. That's because the disaccord between the Customs Law and related policies, lack of understanding to laws and policies, and improper operations.With the continuous development of national education, college-affiliated hospitals purchase a lot of new facilities to meet the need of current teaching and research. There is urgent need for college-affiliated hospitals to find out a lawful, reasonable and policy-preferential purchase process through analysis and research on related laws and policies, which helps the process of importation of equipment, especially when applying importation of equipments remission from tax payments.The subject boundary region of college-affiliated hospitals in importing equipments, leads to problems when applying related laws and policies. This study focuses on how to understand related laws and policies in applying, enjoy lawful equipment importation tax-exemption policies, and establish lawful purchase process. Conclusions of this study help college-affiliated hospitals enjoy duty-free policies lawfully and reasonably in purchase process of equipment importation, and also enables affiliated hospitals sustainably develop teaching and research fully utilize national supporting policies on medical teaching and research when hospitals have inadequate fund.By generalizing laws and regulations related to college-affiliated hospitals importing teaching and research equipments and analyzing equipment tax-exemption allocation policies in abroad hospitals, equipments allocation policies in college-affiliated hospitals in China, problems when applying for tax-exemption importation equipments, illegal or unreasonable phenomenon in purchase process, the study explores lawful purchase paths according to national equipment importation tax-exemption policies and provides theoretical supports for reasonable allocation, fair tax-exemption and legitimate use of teaching and research equipments in affiliated hospitals.This subject studied teaching and research equipments importation tax-exemption policies and laws in affiliated hospitals to define rights and obligations in tax-exemption equipment application and use for affiliated-hospitals as processors along with colleges as owners and establish lawful purchase process of equipment tax-exemption importation application.This study provided a proper and lawful process for equipment importation application in general hospitals, especially in affiliated hospitals.