|
|||||
|
|
| 对医院征税的国际比较及其启示 | |
| 引用本文： | 石光,李素英,于保荣. 对医院征税的国际比较及其启示[J]. 中国卫生经济, 2001, 20(4): 40-42 |
| 作者姓名： | 石光 李素英 于保荣 |
| 作者单位： | 1. 国家卫生部卫生经济研究所,北京,100083 2. 河北省职工医学院,保定,071000 3. 国家卫生部规划财务司,北京,100044 |
| 摘 要： | 通过对各国医院税收政策的比较分析,从理论与实践上探讨了对不同医院实行不同税收政策的依据,提出了国外有关医院税收政策对我国实行医院分类管理的政策建议。 |
| 关 键 词： | 医院 税收政策 国际比较 医院管理 中国 |
| 修稿时间： | 2001-02-07 |
The International Experience and Implications of the Taxation Policy on the Hospitals |
|
| Shi Guang,Li Suying,Yu Baorong. The International Experience and Implications of the Taxation Policy on the Hospitals[J]. Chinese Health Economics, 2001, 20(4): 40-42 | |
| Authors: | Shi Guang Li Suying Yu Baorong |
| Affiliation: | Shi Guang,Li Suying,Yu BaorongHealth Economics Institute,MOH,Beijing,PRC,100083 |
| Abstract: | This paper discusses and analyses the experience of taxation policy on the hospitals in the perspective of the international comparison. The different taxation policies on defferent kinds of hospitals in some countries are summerized in terms of the theory and practice. Policy recommendations on the taxation policy on the for - profit hospitals and nonprofit hospitals are formulated for the implementation of category - based administration of the hospitals in China in the future. |
| Keywords: | the third sector hospitals taxation policy |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |