Research On The Taxation Problem Of China’s For-profit Medical Institutions

In 2017,China implemented a new round of medical and health system reform.The new medical reform proposed that “society-based medical institutions should be recruited and play a role”.This shows that socially-run medical institutions play an important role in the reform of the medical and health system.The report of the 19 th National Congress also pointed out that it is necessary to deepen the reform of the medical and health system and establish an all-round basic medical and health system with Chinese characteristics,a medical security system,and a high quality and efficient medical and health service system.At present,the development of China’s socially-run medical and health institutions is facing a series of difficulties such as financing difficulties,tax discrimination,and tax burden,which seriously restricts the development of socially-run medical institutions.How to give full play to the role of socially-run medical institutions in promoting the reform of the medical and health system and solve the current difficulties in the development of medical institutions run by the society is an urgent issue to be solved in the reform of the medical and health system.In recent years,China has vigorously carried out reform of the taxation system,which has also affected the development and reform of many industries,including medical and health care,and used this as an opportunity to promote the process of medical reform through taxation reform.This is a society of great practical significance question.This paper recognizes the importance of tax reform in the process of medical improvement and uses literature research methods,comparative analysis methods,qualitative and quantitative methods,and on the basis of theoretical analysis,focuses on the status quo of taxation issues for socially-operating for-profit medical institutions.Through analysis and empirical analysis,we found that for-profit medical institutions in China have problems with tax burdens,ambiguous definitions of taxation standards,and unreasonable tax rate settings.They also focus on the differences in the characteristics of medical institutions and combine with the advanced experience of developed countries to propose further policy suggestions on tax reform for profitable medical institutions in China.