Research and Review on Fiscal and Taxation Policie Improvement in the Reform of Public Hospitals
10.7664/CHE20170504
- VernacularTitle:公立医院改革中的财税政策研究述评
- Author:
Daxi ZHENG
- Keywords:
public hospital reform;
fiscal and taxation policy;
fiscal subsidy;
taxation burden;
budget;
review
- From:
Chinese Health Economics
2017;36(5):14-17
- CountryChina
- Language:Chinese
-
Abstract:
It combed the research progress of public hospital fiscal and taxation policy of international and domestic scholars,summarized the current research,found that the existing research was lagging,scattered,giving priority to qualitative analysis,more confined to the emphasis on increasing financial investment,establishing a link between fiscal subsidies and the results of budget implementation,etc.There was no systematic analysis for the impact of the fiscal and taxation system reform to public hospitals.The reform of public hospitals needed to carry out the research on relevantfiscal and taxation policies,so as to find the problems and come up with policy recommendations on the full implementationof fiscal and taxation system reformrequest for public hospitals.