学校代码14199学号01410028分类号密级本科毕业论文（设计）教学部商学教学部专业名称会计学年级2014级学生姓名吴小宁指导教师王维晓2018年3月21日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:medicalinstitutionswiththechangesofsocialenvironmentandtheoperatingmodeofthechange,moreandmoreattentiontotaxproblemsinmedicalinstitutions,dailyoperatingcosts,taxcostswillbecomeanimportantpartofhospitalcosts,thispaperaimsattheangleoftaxanalysisofmedicalinstitutionsinChinaisfacinginthedevelopmentoftheproblemsanddeficiencies,toexplorethefutureofmedicalinstitutionsthedirectionofthereformofourtaxpolicy.Keywords:medicalinstitutions,taxpolicyandreformdirection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政策.........................................................................5（二）营利性医疗机构的税收政策.............................................................................5（三）医疗机构的税收优惠政策.................................................................................6四、涉税处理方法........................................................................................................................7（一）增值税............................................................................................................................7（二）房产税、土地使用税..................................................................................................7（三）车船税.............................................................................................................................8（四）企业所得税....................................................................................................................8五、当前我国医疗机构税收政策存在的主要问题（以兰州大学第二医院为例）....10六、未来我国医疗机构税收政策改革的方向......................................................................13结论................................................................................................................................................15致谢............................................................................
