Influence and function of tax policy in medical reform
TONG Ling1 ZHU Xiaojun2 XIA Tieliang3 DU Jianbo4 LI Yijing5 GU Zhanying3 LIU Shan2
1.Finance Office, the Second Hospital of Hebei Medical University, Hebei Province, Shijiazhuang 050000, China;
2.Finance Office, Affiliated Hospital of Hebei University, Hebei Province, Baoding 071000, China;
3.Finance Office, the First Hospital of Hebei Medical University, Hebei Province, Shijiazhuang 050000, China;
4.Hebei Health Guidance Center, Hebei Health and Health Commission, Hebei Province, Shijiazhuang 050000, China;
5.Project Management Center, Hebei Health and Health Commission, Hebei Province, Shijiazhuang 050000, China
Abstract：With the gradual implementation of the new medical reform policy, the national investment increased year by year, but the common people have no sense of gain, “it is difficult to see a doctor, expensive to see a doctor” has not been effectively alleviated, the health expenses paid by ordinary people continue to increase, and there are still some problems restricting the development of the medical service industry. This paper mainly analyzes the existing problems in the medical service industry from the five aspects of public hospitals, pharmaceutical manufacturing industry, pharmaceutical wholesale industry, pharmacyeutical retail industry and people′s personal health expenditure, and discusses the negative impact of tax policy as economic leverage on the medical service industry. In order to alleviate the negative impact of tax leverage on the medical service industry, a uniform standard commodity coding system should be established to eliminate the inflated price, so as to provide the basis for the formulation of industry cost standards and the basis for the formulation of industry internal control system.
佟凌1 朱小军2 夏铁亮3 杜建波4 李宜靖5 谷战英3 刘姗2. 税收政策在医改中的影响及作用[J]. 中国医药导报, 2019, 16(35): 175-177.
TONG Ling1 ZHU Xiaojun2 XIA Tieliang3 DU Jianbo4 LI Yijing5 GU Zhanying3 LIU Shan2. Influence and function of tax policy in medical reform. 中国医药导报, 2019, 16(35): 175-177.
2019, Vol. 16 
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