The experience of China's medical and health system reform has made top-level, systematic and basic arrangements for the implementation of the strategic deployment of the CPC Central Committee and the State Council to promote basic medical and health care. It is the first basic and comprehensive law in China's health field, which plays a fundamental and overall role in promoting the rule of law in China's health field, and is of great significance in building a basic medical and health system with China characteristics, comprehensively safeguarding people's health, and promoting the construction of a healthy China.
Legal basis:
Article 12 of the Basic Medical Care and Health Promotion Law of People's Republic of China (PRC) * * * The State encourages and supports citizens, legal persons and other organizations to participate in medical and health undertakings by establishing institutions according to law and donating funds to meet the diversified, differentiated and personalized health needs of citizens. Citizens, legal persons and other organizations that donate property for medical and health undertakings shall enjoy preferential tax treatment according to law.