我国医疗机构税收政策研究摘要：随着社会的进步与发展，我国医疗机构的发展也不断趋于完善，在目前医疗机构整体的运营成本方面，税收占据了一个重要份额，随着医院运营模式的不断革新，税收成本将成为医院成本的重要组成部分，本文旨在通过税收这一角度剖析我国医疗机构在发展中面临的问题和不足，对我国医疗机构税收政策做深入的剖析，探讨政策改革优化路径，以促进行业发展。关键词：医疗机构、税收政策、改革方向Abstract: medical institutions with the changes of social environment and the operating mode of the change, more and more attention to tax problems in medical institutions, daily operating costs, tax costs will become an important part of hospital costs, this paper aims at the angle of tax analysis of medical institutions in China is facing in the development of the problems and deficiencies, to explore the future of medical institutions the direction of the reform of our tax policy.Key words: medical institutions, tax policy and reform direction 目 录一、绪论..............................................................1研究背景.........................................................................................................................1研究目的.........................................................................................................................1研究方法.........................................................................................................................2二、医疗机构的分类及特点......................................................................................................3（一）医疗机构的分类.................................................................................................3（二）营利性与非营利性医疗机构的特点.................................................................3三、医疗机构的税收政策 ........................................................................................................5（一）非营利性医疗机构的税收...
