A. What is the difference between a for-profit medical institution and a non-profit one
1. A non-profit medical institution is a medical institution established and operated for the benefit of the public **** of society. It is not for profit, the income is used to make up for the cost of medical services, the actual operation of the balance of income and expenditure can only be used for their own development, improve medical conditions, the introduction of advanced technology, to carry out new medical services. 2, for-profit medical institutions refers to medical services income can be used for investors economic return medical institutions. It is based on market demand for independent determination of medical services and reported to the health administrative department for approval, with reference to the implementation of corporate finance, accounting system and related policies. It operates independently in accordance with the law, the liberalization of medical service prices, the implementation of market-adjusted prices, according to the actual cost of services and market supply and demand for prices set independently.Two, for-profit medical institutions tax policy
1, for-profit medical institutions to obtain income, according to the provisions of the tax levied. However, in order to support the development of for-profit medical institutions, for-profit medical institutions to obtain income, directly for the improvement of medical and health conditions, from the date of registration of its practice, within three years to give the following concessions: the medical service income exempted from business tax; its self-produced and self-use of preparations exempted from value-added tax; the for-profit medical institutions for their own use of real estate, land, vehicles, exempted from property tax, urban land use tax and general use tax. The three-year tax exemption period expires after the resumption of taxation. 2. The pharmacies of for-profit medical institutions are separated into independent drug retailing enterprises, which shall collect all taxes according to the regulations.Three, for-profit medical institutions and non-profit medical institutions of the nature of the difference
1, different business objectives The goal of the operation of the for-profit medical institutions is to maximize the pursuit of profits; non-profit health care institutions run for a specific social goal, not to make money for the purpose. 2, the distribution of different profit-making medical institutions, investors can be dividends on after-tax profits, non-profit medical institutions do not aim to make money, but in order to expand the scale of medical care, can also be appropriate to make a profit, but this profit can only be used for their own development, can not be dividends. 3, the disposal of property in different ways For-profit medical institutions to terminate the service of poor management, the investor can dispose of the remaining property; and non-profit medical institutions terminate the service, the remaining property can only be disposed of by the social management or other non-profit medical institutions. 4, the use of income and expenditure balances are different For-profit medical institutions of income and expenditure balances are used for investor returns. Non-profit medical institutions, income and expenditure, balance can not be used for investor returns, nor for its employees in disguised distribution, all profits and surpluses can only be invested in the re-development of the organization, for the purchase of equipment, the introduction of technology, to carry out new services or to provide low-cost health services to citizens. 5. Whether to enjoy property subsidies Government-run non-profit medical institutions in counties and above are mainly targeted subsidies, which are arranged by the same level of finance. There are no financial subsidies for for-profit medical institutions. 6, the price standard is different For-profit medical institutions to provide medical services to implement market-adjusted prices, medical institutions according to the actual cost of services or market supply and demand independent of the price. Non-profit medical institutions to provide medical services to implement the government-guided price, medical institutions in accordance with the benchmark price set by the competent authorities, and within the scope of its fluctuations, to determine the actual price of medical services in their own units. According to the Ministry of Health, the Ministry of Finance, the State Planning Commission "on the implementation of urban medical institutions, the implementation of the views of classified management" pointed out that: "urban individual clinics shareholding, joint-stock cooperative and Sino-foreign joint venture medical institutions are generally designated as for-profit medical institutions." Through the above, I not only know what the tax policy of for-profit medical institutions, but also found that the non-profit medical institutions, although not for profit as the goal, but they will all put their property into medical services. Now hospitals can independently apply to be for-profit or non-profit, but no matter what the nature of the medical organization, can bring the public quality service is the best.