1, business objectives are different
Profit medical institutions run the goal of profit maximization; non-profit medical institutions run the goal of a specific social goal, not to make money for the purpose.
2, the distribution of different
Profit medical institutions profit, the investor after-tax profits can be dividends, non-profit medical institutions do not aim to make money, but in order to expand the scale of medical care, can also be appropriate profit, but this profit can only be used for their own development, can not be dividends.
3, the disposal of property in different ways
Profit medical institutions and termination of services, investors can dispose of their own personal residual property; and non-profit medical institutions termination of services, the residual property can only be disposed of by the social management or other non-profit medical institutions.
4, the use of income and expenditure balance is different
Profit medical institutions of income and expenditure balance is used for investor returns. Non-profit medical institutions, income and expenditure, balance can not be used for investor returns, nor for its employees in disguise, 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 or not 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, price standards are different
Profit medical institutions to provide medical services to implement market-regulated prices, medical institutions according to the actual cost of services or market supply and demand for independent price setting . 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, and the State Planning Commission's Opinions on the Implementation of Classification and Management of Urban Medical Institutions, it is stated that, "Urban individual clinics of shareholding, joint-stock cooperative, and Sino-foreign joint venture medical institutions are generally designated as for-profit medical institutions." According to the Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Taxation Policies for Medical and Healthcare Institutions (CaiShui<2 O O O>No.4 2), the relevant policies for for-profit medical institutions are that the income obtained by such institutions shall be subject to all kinds of taxes in accordance with the regulations. In order to support the development of the for-profit medical institutions themselves, the income obtained by the for-profit medical institutions, directly for the improvement of medical and health conditions, can be from the date of obtaining the registration of practice, within three years to give the following preferential policies: the medical income obtained by the exemption of business tax; for its own use of real estate, land, vehicles and vessels, exempted from real estate tax, urban land use tax, vehicle and vessel use tax.
The policies for non-profit medical institutions are: (1) medical income obtained in accordance with state regulations is exempted from all kinds of taxes, and income not obtained in accordance with the prices set by the state shall not be entitled to this policy. (2) Income derived from engaging in non-medical services shall be subject to various taxes in accordance with the regulations. (3) The portion of income from medical services obtained by a non-profit medical institution that is directly used to improve medical conditions may be deducted from its taxable income with the approval of the tax authorities, and enterprise income tax shall be levied on the balance; (4) Property, land, vehicles and vessels used by non-profit medical institutions for their own purposes shall be exempted from property tax, urban land-use tax and vehicle and vessel-use tax. Now, there are still some noteworthy problems in regulating for-profit and non-profit medical institutions. There are many individual clinics, undertake a very small amount of maternal and child health care and epidemic prevention business, they play the village health office brand, that they are non-profit medical institutions, we have to enjoy the corresponding tax concessions.
Village health organizations are rural social welfare institutions, is the basis of the three-tier medical preventive health care network. The main functions are: the implementation of immunization programs, women's and children's health care services, infectious and endemic diseases, to carry out the farmers' common diseases, frequent disease diagnosis and treatment and guidance for the critically ill, to undertake the rural cooperative health care system of health services. In this administrative village area, in principle, set up a health room, and accept the local health administrative departments and village members of the leadership, accept the township health center business supervision and guidance, all business income and economic transactions by the collective management, income does not return to their own, is a non-profit medical institutions.
And those fake "health room" is often funded by individuals to make money for the purpose of profit, the balance of income and expenditure is not to expand the scale of medical care, improve medical conditions, to personal consumption and use. Provide medical care, service prices are not in accordance with the government authorities to develop benchmark prices, but the market price adjustment, independent pricing, do not enjoy the same level of financial subsidies, not subject to the leadership of the village committee within the administrative region, and the local township health center business supervision and guidance, not at all in line with the conditions of the non-profit medical institutions. The behavior of this policy loophole can be characterized as tax evasion, should be severely investigated and dealt with.