Research On Tax Law Of Private Non-Profit Medical Institutions Under The Background Of New Medical Reform

Since the reform of the new medical and health system,the national macro-level has established the system arrangement of the combination of government leading and market mechanism in the medical industry.The state vigorously promotes the development of private non-profit medical institutions,emphasizing the construction of a diversified medical service supply system.Although remarkable achievements have been made,there are still many problems in practice,which are mainly reflected in the small scale and limited market share of private medical institutions,the insufficient level of overall technology and equipment,the shortage of health and technical personnel,and the imperfect supporting policies and institutional arrangements.In this paper,the research and writing under the following problems of socialist ideas,mainly around the new reform of the tax law environment requirements,combining the social status of non-profit medical institutions,how to improve and perfect the tax law system of private non-profit medical institutions as the main line,combining with the existing in the practice of medical institutions run by the local tax revenue law system,tax incentives mechanism operation impeded,medical donation tax system lack of permeability,medicare tax loopholes in the regulatory system four aspects of the problem,draw lessons from countries outside of the tax laws of private non-profit medical institutions management experience,put forward some more specific solutions.In addition to the introduction,the full text is divided into four chapters,including:Chapter one--"problem review: system status qua and problem reflection of tax legal system of private non-profit medical institutions".This chapter is divided into two parts.The first part starts from the policy trend of China's new medical system reform,briefly expounds the historical evolution of medical industry tax system,systematically combs the specific tax system of China's private non-profit medical institutions,the tax deduction of medical donation and tax collection and management.The second part discusses the existing problems of the tax legal system of China's private non-profit medical institutions,mainly focusing on four aspects: the lack of basic tax legislation,the tax system is relatively scattered;There are defects in tax preferential policies and limited support to social medical institutions.The tax deduction mechanism of medical donation is not perfect and the development of public welfare is lagging behind.The supervision of medical tax is insufficient,and there are defects in the tax return system,weak basis of tax collection and management and loopholes in the invoice management system.Chapter two--"theoretical interpretation: theoretical analysis and theoretical guidance of the tax legal system of private non-profit medical institutions".This chapter mainly combines four basic theories,namely public finance theory,tax statutory principle,tax incentive theory and tax equity theory,to analyze theoretically how to improve the tax legal system of private non-profit medical institutions.The theory of public finance emphasizes that tax revenue is closely related to health and welfare,and the public service purpose of private non-profit medical institutions should be clearly defined in the system,and a strict access and approval mechanism should be established.The principle of statutory taxation requires the statutory tax elements,and strengthens the integration of basic tax legislation and tax policies in the medical field.The definition of tax elements requires the establishment of the definition mechanism of profit-making and non-profit medical institutions and the uniform tax exemption standards.Tax collection in accordance with the law requires tax authorities to conduct accurate tax accounting and tax collection in accordance with the tax law to avoid blind spots in tax collection and administration.Tax incentive theory provides a theoretical basis for the rationality of private non-profit medical institutions enjoying preferential tax treatment,encourages local tax departments to innovate tax incentive mechanism,and prevents private non-profit medical institutions from abusing tax incentives to evade tax.The theory of tax fairness calls for balancing the tax burden of public and private medical institutions and eliminating the one-size-fits-all tax preference and blind tax supervision.Chapter three--"overseas exploration: comparative analysis and experience reference of tax legal system of private non-profit medical institutions".This chapter is mainly based on the comparison and analysis of the tax legal system of private non-profit medical institutions in other countries,combined with the basic national conditions of China to discuss and obtain useful enlightenment.It mainly analyzes the direct tax relief,indirect tax deduction and government tax regulation of private non-profit medical institutions in the United States,the legal requirements for the establishment of special medical legal persons stipulated in the medical law of Japan,and the operating standards and exclusions of private medical institutions stipulated in the general rules of tax law of Germany.In this way,it explores the advantages of foreign experience in improving the tax system of private non-profit medical institutions in China,including clarifying the public service purpose of private non-profit medical institutions,establishing the tax-exempt qualification recognition system,raising medical insurance funds through tax revenue,and improving the tax evaluation mechanism.Chapter four--"path improvement: problems solving and promotion channels for the tax legal system of private non-profit medical institutions".This chapter mainly discusses the ways to enhance the effectiveness of the tax law system based on the above problems in the tax law system of private non-profit medical institutions.To design and construct incentive mechanism and improve supporting measures of medical tax preferential treatment;Improve the current tax exemption system for medical donations,allow the tax deduction for in-kind donations and deferred deduction for large donations,expand the legal scope of medical donation organizations and simplify the donation process;We will transform the micromanagement system,strengthen routine tax supervision,tax assessment and receipt management,establish an independent tax exemption certification system,share information between government departments and make public public information,and ensure transparency in tax supervision.