《指导意见》提出将医疗机构分为非营利性和营利性两类进行管理。国家根据医疗机构的性质、社会功能及其承担的任务,制定并实施不同的财税、价格政策。非营利性医疗机构在医疗服务体系中占主导地位,享受相应的税收优惠政策。政府举办的非营利性医疗机构由同级财政给予合 The Guiding Opinion proposes to divide the medical institutions into two categories: non-profit and for-profit. According to the nature of medical institutions, social functions and the tasks they assume, the state formulates and implements different taxation and pricing policies. Non-profit medical institutions in the medical service system dominates, enjoy the corresponding tax incentives. The nonprofit medical institutions organized by the government are jointly financed by the same level