本刊讯国务院刚刚颁布的《关于城镇医药卫生体制改革的指导意见》指出 ,国家将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。医疗机构分类管理制度将医疗机构分为非营利性和营利性两类 ,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 According to the “Guidance Opinion on the Reform of the Urban Medical and Health System” recently promulgated by the State Council, the State will formulate and implement different fiscal and taxation policies based on the nature, social functions and tasks of medical institutions. The medical institution classification management system divides the medical institutions into non-profit and for-profit categories. Non-profit medical institutions dominate the medical service system and enjoy corresponding