【摘要】 明确了中国营利性医疗机构税收政策现况,回顾其发展,并从税收制度设计、税种等方面分析了营利性医疗机构税收政策的问题,结合中国实情,提出了相关建议。更多还原

【Abstract】 This paper identified the tax policy of Chinese private health sectors,and reviewed the development of this policy.The issues of tax policy were analyzed through tax system,tax categories,and tax rate.Policies were suggested based on the existing issues and local condition.更多还原