美国为了支持医疗事业的发展,一般对非营利医疗机构均实施财产税豁免。各州采用的政策虽然在细节上不太相同,但对于非营利性的公共服务用途房地产制定税收豁免政策方向是一致的。但是,因为医疗系统非常庞大,不仅仅有医院、药店、卫生部门,还有一些权属不太清晰的如门诊、检验中心等,这就难免对是否能享受财 In order to support the development of the medical profession, the United States generally imposes a property tax exemption on non-profit medical institutions. Although the policies adopted by the states are not the same in detail, they are consistent with the formulation of a tax exemption policy for non-profit public service real estate. However, since the medical system is very large, not only hospitals, pharmacies, and health departments, but also clinics and inspection centers which are less clearly defined tenants,