“两票制”医改的税收治理模式探析

发布时间：2018-07-03 04:19

本文选题：两票制 + 医改　；参考：《税务研究》2017年08期

【摘要】：以"三明医改"为蓝本的新一轮全国医改是在政府主导下的医药、医保、医疗"三医联动"的综合性改革。税务部门作为宏观调控和税收执法部门,拥有覆盖医药生产、流通领域的税收大数据,在服务医改,保障人民生命健康方面有特殊优势,理应有所作为。本文旨在研究税务部门深度参与社会共治、服务医疗改革、服务经济发展、服务人民健康的新模式,以更好地实现税收在国家治理中的基础性、支柱性和保障性作用。
[Abstract]:The new round of national medical reform, which is based on Sanming Medical Reform, is a comprehensive reform of medicine, medical insurance and medical treatment under the guidance of the government. Tax department, as a macro-control and tax law enforcement department, has a tax big data covering the field of pharmaceutical production and circulation, which has special advantages in serving medical reform and protecting people's life and health, so it should do something. The purpose of this paper is to study the new mode of tax department's deep participation in social co-governance, medical service reform, service economic development, and serve people's health, so as to better realize the basic, pillar and indemnificatory role of tax in the governance of the country.
【作者单位】：福建省国家税务局;
【分类号】：F812.42;R197.1

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