公立医院也是非盈利医院，它在社会中占有重要的地位。在支持非营利医院运营方面，我国主要通过税收优惠对非营利医院进行间接支持，同时国家财政每年也都会通过政策上的投入来给予支持。美国非营利医院的税收法律制度为我国公立医院税收制度提供了一定的借鉴。我国应吸收其合理成分，以完善我国非营利医院税收法律制度。%Public hospitals are nonprofit hospitals and play a vital role in the society. In terms of supporting the operation of nonprofit hospitals, the main way in China is to provide indirect support by tax preference and at the same time, the national finance will give support through policy on investment every year. The legal system for nonprofit hospitals in America provides certain reference for China's public hospital tax system. China should absorb its reasonable elements to perfect our legal system of nonprofit hospital.
展开▼
