legal ground
People's Republic of China (PRC) Basic Medical Care and Health Promotion Law Article 10 The state focuses on the grassroots, rationally plans and allocates medical and health resources, and adopts various measures to give priority to supporting the development of medical and health institutions below the county level and improve the medical and health service capacity.
Article 11 The State shall increase financial input into medical and health undertakings, and give priority to supporting the development of medical and health undertakings in old revolutionary base areas, ethnic minority areas, border areas and economically underdeveloped areas by increasing transfer payments.
Article 12 The state encourages and supports citizens, legal persons and other organizations to participate in medical and health undertakings by organizing 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.
Thirteenth organizations and individuals that have made outstanding contributions in medical and health undertakings shall be commended and rewarded in accordance with state regulations.