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Study on Laws and Policies of Tax-exemption Import Equipment Application by College-affiliated Hospitals

Author: ZhuHuiLi
Tutor: YangLi
School: Shanghai Jiaotong University
Course: Legal
Keywords: University Hospital Duty-free imports of equipment Legal Policy
CLC: R11
Type: Master's thesis
Year: 2011
Downloads: 38
Quote: 0
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Abstract


For a long time, China's colleges and universities affiliated hospitals unpaid assumed full clinical teaching tasks, while over 80% of research from universities affiliated hospitals. Obviously, different from general hospitals, colleges and universities affiliated hospitals bear the \However, the university affiliated hospitals do not have the advantage in terms of capital, most of its teaching and research facilities are self-investment, hardly enjoy an university education, and the health system or the special investment. In fact, because of its complex functions assumed by pointing to medicine, teaching, research equipment, continuous investment, has become an important operating costs. At present, many domestic colleges and universities affiliated hospital in order to meet the growing demand for clinical teaching and research, etc., constantly every year the purchase of expensive medical imported equipment. In order to alleviate the financial burden, many colleges and universities affiliated hospitals in addition to the non-profit organization in the name of national policies to take advantage of the more common application for tax-free purchases direct way, but also the use of an university science equipment procurement can enjoy the state preferential tax policies to reduce their respective medical teaching and research costs. However, due to the prevailing customs laws and departmental regulations, the provisions of the relevant policies are not uniform between the implementation of laws and policies for the process of understanding is not clear, and specific operating procedures in the improper, resulting in accurate university affiliated hospitals on the use of national non-profit tax-free purchases of medical institutions, as well as enjoy tax preferential policies on universities encounter some problems, even worse, cause a lot of financial penalties and criminal sanctions, has become an important issue to be solved. This study of the current teaching and research university affiliated hospitals Branch device configuration status and related policies and regulations combing compare hospital equipment duty-free foreign policy and China's current configuration Hospital science universities and device configuration policies, dig purchase duty-free imports of equipment processes exist key issues, sort out and analyze the operation of the many affiliated hospitals unreasonable, unlawful phenomenon. Based on this, not only defined in the purchase tax-free device, the use of tax-free equipment operation, Affiliated Hospital as the actual owner of the device as the device with the university's ownership rights and obligations, and seek to establish legitimate university affiliated hospitals enjoy exemption granted by the State imported equipment preferential tariffs operating procedures, teaching and research facilities for the university affiliated hospitals rational allocation of the legitimate use of legal exemptions and provide theoretical support. It is intended for comprehensive public hospitals, especially teaching and research university affiliated hospitals purchase imported equipment reasonably and lawfully enjoy the state tax breaks, to provide practical workable strategies to promote the Affiliated Hospital of medical teaching and research work for sustainable development.

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CLC: > Medicine, health > Preventive Medicine,Health > Health - basic science
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