Hardy C T, Lyden S M, Kasmarcak S J
New Health Management Inc., OH, USA.
Healthc Financ Manage. 1997 Jul;51(7):62, 64-6.
The intermediate tax sanctions create significant concerns for tax-exempt healthcare organizations that seek to integrate practicing physicians through practice acquisition or employment. The sanctions will force not-for-profit healthcare organizations to examine both the strategic and business implications of the dollars they have committed to practice acquisition and physician employment. The sanctions also should motivate organizations to reexamine their existing physician compensation arrangements, which may be creating negative incentives for practice productivity.
中间税收制裁给寻求通过收购或雇佣执业医生来整合医疗业务的免税医疗组织带来了重大担忧。这些制裁将迫使非营利性医疗组织审视其用于收购医疗业务和雇佣医生的资金所涉及的战略和商业影响。制裁还应促使各组织重新审视其现有的医生薪酬安排，因为这些安排可能对医疗业务的生产力产生负面激励。
