税收政策在医改中的影响及作用(1)
[摘要] 随着新医改政策的逐步实施，国家投入逐年加大，老百姓却没有获得感，“看病难，看病贵”仍未得到有效缓解，百姓个人支付的卫生费用不断增长，医疗服务行业仍存在一些问题制约发展。本文主要从公立医院、医药制造行业、医药批发行业、医药零售行业和百姓个人卫生支出这五个方面分析医疗服务行业存在的问题，并探讨税收政策作为经济杠杆在医疗服务行业中的负面影响。为缓解税收杠杆作用对医疗服务行业的负面影响，应建立统一标准的商品编码体系，消除价格虚高，为制订行业成本标准提供依据，为制订行业内控制度提供基础。
[关键词] 医改;税收;杠杆;商品编码
[中图分类号] R197 [文献标识码] A [文章编号] 1673-7210(2019)12(b)-0175-03
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.
[Key words] Medical reform; Taxes; Leverage; Commodity code
2009年4月6日，《中共中央國务院关于深化医药卫生体制改革的意见》[1]公布，我国新一轮医改正式开始。医药卫生事业关系亿万人民的健康，关系千家万户的幸福，是重大民生问题。深化医药卫生体制改革，加快医药卫生事业发展，适应人民群众日益增长的医药卫生需求，不断提高人民群众健康素质，是贯彻落实科学发展观、促进经济社会全面协调可持续发展的必然要求，是维护社会公平正义、提高人民生活质量的重要举措，是全面建设小康社会和构建社会主义和谐社会的一项重大任务。党的十八大以来，中央和各级政府，坚持把医疗卫生放在重要位置，健全投入机制，加大保障力度，优化支出结构，为推动医疗卫生事业发展和深化医药卫生体制改革提供了有力支撑。《国务院关于财政医疗卫生资金分配和使用情况的报告》[2]指出，2013～2017年全国财政医疗卫生累计支出持续增长，同期增幅高于同期全国财政支出增幅。但是，为什么老百姓没有获得感，“看病难，看病贵”仍未得到有效缓解，百姓个人支付的卫生费用不断增长，医药生产流通企业销售费用增长势头越来越强劲，主营业务的盈利水平持续下滑，公立医院结余能力越来越低，长短期偿债压力巨大，经济运营困难。本文拟从国民经济运行的全方位着手，按照医疗服务供应链运营规律，研究探讨税收政策作为经济杠杆在整个产业链条中的作用，为消除税收杠杆作用对医疗服务行业的负面影响，建立统一标准化的商品编码体系。, 百拇医药(佟凌 朱小军 夏铁亮)
[关键词] 医改;税收;杠杆;商品编码
[中图分类号] R197 [文献标识码] A [文章编号] 1673-7210(2019)12(b)-0175-03
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.
[Key words] Medical reform; Taxes; Leverage; Commodity code
2009年4月6日，《中共中央國务院关于深化医药卫生体制改革的意见》[1]公布，我国新一轮医改正式开始。医药卫生事业关系亿万人民的健康，关系千家万户的幸福，是重大民生问题。深化医药卫生体制改革，加快医药卫生事业发展，适应人民群众日益增长的医药卫生需求，不断提高人民群众健康素质，是贯彻落实科学发展观、促进经济社会全面协调可持续发展的必然要求，是维护社会公平正义、提高人民生活质量的重要举措，是全面建设小康社会和构建社会主义和谐社会的一项重大任务。党的十八大以来，中央和各级政府，坚持把医疗卫生放在重要位置，健全投入机制，加大保障力度，优化支出结构，为推动医疗卫生事业发展和深化医药卫生体制改革提供了有力支撑。《国务院关于财政医疗卫生资金分配和使用情况的报告》[2]指出，2013～2017年全国财政医疗卫生累计支出持续增长，同期增幅高于同期全国财政支出增幅。但是，为什么老百姓没有获得感，“看病难，看病贵”仍未得到有效缓解，百姓个人支付的卫生费用不断增长，医药生产流通企业销售费用增长势头越来越强劲，主营业务的盈利水平持续下滑，公立医院结余能力越来越低，长短期偿债压力巨大，经济运营困难。本文拟从国民经济运行的全方位着手，按照医疗服务供应链运营规律，研究探讨税收政策作为经济杠杆在整个产业链条中的作用，为消除税收杠杆作用对医疗服务行业的负面影响，建立统一标准化的商品编码体系。, 百拇医药(佟凌 朱小军 夏铁亮)