Types of medical institutions of the Russian Federation. Medical organizations of a special type
New regulatory document No. 529n "On the approval of the nomenclature medical organizations» from 08/06/2013 made significant changes to the system of medical care in the Russian Federation. The unification of some primary links led to the need to change the previous generally accepted nomenclature.
With its publication, Order No. 627 “On Approval of the Unified Nomenclature of State and municipal institutions health care" with all the changes is no longer valid.
Later, in the letter of the Ministry of Health of the Russian Federation No. 17-2 / 10 / 2-184 “On the order of the Ministry of Health of Russia dated 06.08.2013 No. 529n” dated 16.01.2014, clarifications were given on the use of the adopted law.
The above regulatory document regulates only municipal and. Private and pharmaceutical representative offices, as before, are not regulated by the above law, since they were not a medical institution.
New provisions of terminology and the name of medical organizations
Medical terminology is regulated by new provisions in the legislation of the Russian Federation, which must be taken into account in the current name of medical organizations. Fundamental package normative documents, which now regulates the issues of state medical care, has led to the disappearance of the term "medical institution". Federal Law of the Russian Federation of November 21, 2011 No. 323-FZ “On the basics of protecting the health of citizens in Russian Federation” in the text does not use the concept of health care facilities. However, the definition of MO is given.
You can study the issue in more detail in article 2 of the law, paragraph 11, which states that a medical organization is a legal entity that carries out its medical activities in accordance with the charter and a license issued by the Russian Federation. However, this definition does not depend on the organizational and legal form. The provisions of this Federal Law also apply to other legal entities, which, along with the main activity, also carry out medical practice. At the same time, these provisions relate to the provision of medical services. According to the legislative laws, individual entrepreneurs engaged in medical activities are also equated to MO.
Term replacement
Thus, the term "healthcare facility" was completely removed and replaced with the name "medical organization" from all texts of previously adopted and existing documents.
Social services for the population have changed part of the regulations. The term "institution social service” was replaced by the new wording “social service organization”. You can learn more about them by studying the legislative documentation in more detail.
The use of the term "medical organizations" is becoming more and more common every day. At the same time, the trend is observed not only in documents, but also in the means mass media. In addition to clinics, this wording also includes pharmacies, private medical centers, sanatoriums and various preventive organizations.
As far as printed periodicals and the professional medical environment are concerned, the use of health facilities is still being used. This is due to its prevalence and the fact that the term has been generally accepted for a very long time. The term LPO is a “treatment and preventive organization”. It was adopted later and was not used as often.
For example, the Foundation social insurance The Russian Federation was forced to introduce 02/19/2016 new version 2.0.4.17 programs for medical institutions called "Treatment and preventive institutions".
Name of the medical organization
All MOs are classified by location into several levels:
- Federal;
- Territorial, regional, district and republican;
- Interdistrict;
- Municipal;
- District;
- Urban.
In addition to this issue, Order No. 529n made significant changes to the list of names of some medical profile organizations. Thus, new names were introduced into the nomenclature of the MO:
- The Bureau medical and social expertise;
- Center for Judicial medical expertise;
- Center military medical expertise;
- Medical detachment (including special forces).
Formation of new centers
New medical health centers were formed. This applies to the centers of assisted reproductive and high medical technologies. A geriatric, treatment-and-prophylactic, and genetic center also emerged. Medical Rehabilitation Center, as well as MO for the rehabilitation of people with disabilities and children with disabilities with consequences cerebral palsy. Rehabilitation centers for drug addicts can be attributed to a separate area. Today, there are also medical-surgical, palliative care and serological centers. There are multidisciplinary and specialized institutions. Organizations for the protection of motherhood and childhood have also been formed.
Terms excluded from the nomenclature of medical organizations
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At the same time, the state order of the Ministry of Health and Social Development of the Russian Federation of October 7, 2005 No. 627 was in force, which states that feldsher-obstetric stations or FAPs are structural divisions of healthcare institutions. However, according to a number of orders, they are nevertheless approved and exist as a structural part of medical organizations. From point of view legal regulation questions arise regarding the actual situation in the legislation of the specified division. |
The exception was the term CRH, which, despite the lack of mention in law No. 529n, is still found in some regions. |
In connection with such inconsistencies in the nomenclature, errors may be observed with changes in the new names of some MOs. Also, due to the lack of a number of additional words, it remains unclear whether they can be used. For example, rural, urban. There is no city, children's, central or district polyclinic. In some cases, the name of the medical organization may be too short. Moreover, the name can be much shorter than indicated in the nomenclature itself.
Any violations can cause complications in the provision of pensions for health workers, planning the regime of rest and work. Errors in legal documents are also unacceptable.
Thus, practical use order to the Ministry of Health of the Russian Federation No. 529n requires certain improvements and changes.
Treatment-and-prophylactic institutions (TPU) are medical institutions- specialized medical and preventive institutions, in which people with certain diseases receive a full range of medical services Key words: diagnostics, treatment, rehabilitation after illnesses.
As a rule, medical care for the population in Russia consists of several systems:
1. Therapeutic medical institutions,
2. Surgical and traumatological institutions.
3. Pediatric medical institutions,
4. Preventive medical institutions - sanatoriums and dispensaries,
5. Special medical institutions - examination departments, stations and ambulance departments medical care, medical rescue services, departments and stations blood transfusions,
6. Maternity hospitals.
According to their functions and tasks, health care facilities are divided into two types: outpatient clinics and hospitals. Outpatient facilities include outpatient clinics, clinics, health centers, dispensaries, ambulance stations, antenatal clinics, medical units (MSCh). (see pic.)
The main tasks of the LPU are:
1. Improving the quality and volume of preventive work.
2. Timely and high-quality examination, treatment and rehabilitation of patients in outpatient, stationary conditions and at home.
3. Strengthening interaction and continuity with other health facilities and sanitary institutions.
4. Improving the quality and efficiency of medical care and patient service.
5. Optimization of planning, financial and economic activities.
6. Development of the material and technical base.
7. Social development of the team.
8. Timely implementation of the achievements of scientific and technological progress.
9. Ensuring readiness to work in extreme conditions.
The medical institution provides:
- emergency and emergency medical assistance to all patients and victims who applied;
- close interaction with other health facilities and health services in providing medical care to the population;
The health care facilities include
| FAP health centers |
| Ambulance station |
| Medical unit |
- continuous improvement of forms and methods of interaction with other healthcare facilities, preventive work, medical examination of the population, diagnosis and treatment of patients, based on the needs of the population and real conditions management;
- comfortable living and psycho-emotional conditions at outpatient and inpatient appointments;
- observance by the personnel of the norms of ethics and deontology;
- timely and high-quality medical and diagnostic procedures, medical appointments, manipulations, etc.;
- high quality patient care;
- high quality, rationality and safety diet food for inpatients;
- compliance sanitary norms and rules for the device, equipment and operation for medical institutions, as well as the requirements of sanitary-hygienic and anti-epidemic regimes;
- uninterrupted operation of medical equipment, machines and mechanisms, engineering and technical communications and structures;
- rational use labor, financial and material resources;
- uninterrupted supply of the necessary means and materials for medical and economic purposes;
- compliance with the rules and regulations of safety, labor protection and fire safety.
In cities, this assistance is provided by territorial polyclinics for adults and children's polyclinics, medical outpatient clinics, medical units, women's consultations, medical and feldsher health centers. In rural areas, the first link in the system of this assistance is the medical and preventive institutions of the rural medical district: feldsher-obstetric station, health center, GP outpatient clinic, district hospital, medical outpatient clinic. For residents of the district center, the main institution providing primary care is the polyclinic of the central district hospital.
To provide emergency medical care in cities, a wide network of relevant stations (substations) has been created; in rural administrative districts, emergency departments have been organized at central district hospitals. The implementation of sanitary-hygienic and anti-epidemic measures is assigned to the sanitary-epidemiological service with the direct participation of doctors and paramedical workers of territorial and industrial medical sites.
S T A C I O N A R S
Hospital
Hospital - a medical and preventive institution that diagnoses and treats patients who need hospitalization for the purpose of round-the-clock treatment and care. There are: single-profile (only one profile of diseases), multi-profile (the hospital has departments for the treatment of patients of various profiles); district, city and regional (regional, republican).
Level of assistance. Third fourth.
Main features. Stationarity, territoriality.
Payment type
In what situation to apply. The hospital should be visited by patients who need round the clock treatment and leaving.
Clinic
Clinic - a hospital in which teaching and research work is carried out. It is characterized by the high potential of medical personnel and the provision of modern medical and diagnostic equipment.
Level of assistance. Third fourth.
Main features. Stationarity, the presence of departments of a medical university.
Payment type. Compulsory health insurance (a passport and a valid policy are required), voluntary health insurance (a passport, a policy and a sheet for agreeing the scope of examination and treatment with the insurer are required), personal funds (a passport is required).
In what situation to apply. The clinic should be contacted by patients who need round-the-clock treatment and care, especially patients with diagnostically difficult cases or requiring complex treatment.
Hospital
Hospital - a medical and preventive institution that provides medical care to military personnel and war invalids who need hospitalization for the purpose of round-the-clock treatment and care. Allocate garrison, district, types armed forces and central hospitals.
Level of assistance. Third.
Main features. Stationarity, military personnel.
Payment type. Free for military personnel and war invalids (military ID required).
In what situation to apply. The hospital should be contacted by military personnel and war veterans who need round-the-clock treatment and care .
Sanatorium
A sanatorium is a medical and preventive institution that provides post-treatment to convalescent patients who have completed inpatient treatment in other medical institutions. Characterized by the widespread use of such healing methods as a favorable climate, therapeutic mineral water, healing mud.
Level of assistance. Wellness.
Main features. Stationary care, aftercare, profile.
Payment type. Compulsory health insurance (a passport and a valid policy are required), voluntary health insurance (a passport, a policy and a sheet for agreeing the scope of examination and treatment with the insurer are required), personal funds (a passport is required).
In what situation to apply. The sanatorium should be contacted by those recovering from serious illnesses who require additional health-improving measures within the framework of sanatorium-and-spa treatment.
Hospice
Hospice- a medical institution in which patients with a predictable adverse outcome of the disease receive decent care. Hospice patients are surrounded by the usual "home" things, they have free access to relatives and friends. Medical staff provides palliative care: patients can receive oxygen, painkillers, tube feeding, etc. A minimum of doctors and a maximum of middle and junior medical personnel. The main purpose of staying in a hospice is to brighten up last days life, alleviate suffering. This is humane and, moreover, more economically profitable than treating terminal patients in a department. intensive care.
Hospice- it's free government agency, which provides care for a seriously ill person, alleviation of his physical and mental condition, as well as maintaining his social and spiritual potential.
The ideas of the hospice movement are currently spreading throughout Russia. In total, there are now about 45 hospices in our country, more than twenty different areas, including in Moscow, St. Petersburg, Kazan, Ulyanovsk, Yaroslavl, Samara, Novosibirsk, Yekaterinburg, Taganrog, Irkutsk and many others.
Often people associate the word "hospice" with a kind of house of death, where people are placed for a long time to live out their lives in isolation from the world. But this is a delusion. The hospice system is developing, becoming more popular, focused on the person and his needs. The main idea of the hospice is to provide a decent life for a person in a situation of serious illness. Modern Russian hospices work in much the same way as regular ones. oncology dispensaries, but specialize in helping patients in particular difficult cases. This idea finds its expression in the concept of palliative care.
Tax legislation provides an opportunity for personal income tax payers to reduce taxable income by the amount of various tax deductions. One of them is a social deduction in connection with the costs of treatment and the purchase of medicines. The grounds, the procedure for obtaining this deduction and the documents that must be issued in this case are described in the article.
The tax base for personal income tax is reduced, in particular, by the amount of social tax deductions provided for by subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Such deductions are provided in the amounts paid by the taxpayer in the tax period:
- for treatment services provided by medical institutions of the Russian Federation. Moreover, services can be provided both to the taxpayer himself and to his wife (husband), parents and (or) children under the age of 18;
- in the amount of the cost of medicines prescribed by the attending physician to the taxpayer (his relatives indicated above) and purchased at the expense of own funds.
The deduction is applied to payment for those types of medical services and medicines that are named in the lists approved by Decree of the Government of the Russian Federation of March 19, 2001 No. 201 (hereinafter referred to as Decree No. 201).
Note: treatment services can be provided both under service agreements concluded by the taxpayer directly with a medical institution, and under voluntary medical insurance agreements. In the latter case, the taxpayer (insured) concludes an agreement with an insurance medical organization. It undertakes to organize and finance the provision to insured persons (taxpayer or members of his family) of medical care of a certain volume and quality, or other services under voluntary medical insurance programs. Directly with medical institutions contracts for the provision of medical services concludes insurance organization. With this option, the taxpayer pays insurance premiums to the insurance organization, and it pays for the services of medical institutions. Medical insurance contracts are governed by the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On Medical Insurance of Citizens in the Russian Federation” (hereinafter - Law No. 1499-1).
From January 1, 2007, in accordance with paragraph 1 of Article 1 of Federal Law No. 144-FZ dated July 27, 2006, when applying the social tax deduction in connection with the costs of treatment provided for by subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, the amounts of insurance premiums paid by the taxpayer in tax period under voluntary personal insurance contracts. These contracts are concluded with insurance organizations that have licenses to conduct the relevant type of activity. Moreover, the contracts should provide for payment by such insurance organizations exclusively for treatment services.
The norms on the application of the deduction for the specified insurance premiums came into force on January 1, 2007. Therefore, taxpayers can use this right only when determining the tax base for 2007. It is not possible to apply a deduction for insurance premiums paid in previous years.
When calculating the tax base for 2006, the total (maximum) amount of the social tax deduction for expenses for treatment and the purchase of medicines cannot exceed 38,000 rubles. When calculating the tax base for 2007, there is a new limit on the total amount of this deduction (including the cost of insurance premiums under voluntary medical insurance contracts) - no more than 50,000 rubles.
With regard to expensive types of treatment provided in medical institutions of the Russian Federation, the amount of the tax deduction is accepted in the amount of the taxpayer's actual expenses incurred (without restrictions). The list of expensive types of treatment is also approved by Resolution No. 201.
By the amount of the deduction, the taxpayer reduces the income received in the tax period (in the calendar year) and taxable at a rate of 13% (clause 3, article 210 of the Tax Code of the Russian Federation). Persons who are not tax residents of the Russian Federation are not entitled to a deduction for income received from sources in Russia.
The deduction for treatment and the purchase of medicines is summed up with other deductions
The tax deduction for treatment and the purchase of medicines is applied along with other social deductions (in connection with the costs of education and transfer of funds for charitable purposes). In addition, when determining the tax base for personal income tax, it is added to other tax deductions (standard, property, professional).
Sometimes the total amount of the social deduction for treatment and the purchase of medicines (or the amount of all tax deductions, including the one named) exceeds the income of the taxpayer for the tax period. In such a situation, the difference next year not transferred. The tax base for this tax period is recognized as equal to zero (clause 3, article 210 of the Tax Code of the Russian Federation).
Which organizations belong to medical institutions
In subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation we are talking on the costs of treatment provided by medical institutions. What organizations have this status? In the Fundamentals of the Legislation of the Russian Federation on the protection of the health of citizens dated July 22, 1993 No. 5487-1, the concept of "medical institutions" is used, but not disclosed. The document says that medical care is provided in medical organizations, including those established by individuals, regardless of the form of ownership, legal form and departmental subordination, that have received a license for medical activities. Medical assistance is also provided by private medical practitioners, if they have a license to practice medical activities(art. 37.1).
The concept of medical institutions is disclosed only in Law No. 1499-1. Article 2 of this law refers to such institutions licensed medical and preventive institutions, research and medical institutes, other institutions providing medical care, as well as persons engaged in medical activities (both individually and collectively).
The organizational and legal form of a medical institution can be different: economical society, an institution funded by the owner, etc. The form of ownership can also be different - state, municipal or private. The main requirement is to have a license to practice medicine.
The Ruling of the Constitutional Court of the Russian Federation of December 14, 2004 No. 447-O states the following. Social tax deduction, provided for by subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation, should not be considered in law enforcement practice as preventing the possibility of its use by taxpayers who paid for medical services not to organizations, but to individuals who have a license to carry out medical activities and are engaged in private medical practice .
Thus, in order to apply the social tax deduction, medical institutions of the Russian Federation should be understood as medical organizations located on its territory (including their separate divisions) various forms property, as well as individual entrepreneurs who have the appropriate licenses issued in in due course. Such a conclusion is contained in paragraph 2.1 of the letter of the Federal Tax Service of Russia dated August 31, 2006 No. SAE-6-04 / 876 @ (hereinafter - letter No. SAE-6-04 / 876 @).
By the way
Can I get a deduction when paying for dental services?
Since the list of medical services approved by Decree No. 201 does not contain the names of specific types of services, many taxpayers often have doubts about the possibility of obtaining a deduction for certain types of paid medical services. In particular, this applies to services dental treatment and dentures.
In the All-Russian classifier of types of economic activity, products and services OK 004-93, approved by the Decree of the State Standard of Russia dated 06.08.93 No. 17, services for outpatient treatment, provided by polyclinics and private medical practice, are named under the code 8512000. Among them are the services provided by dental clinics, departments and offices for dental prosthetics (code 8512100). The specific names of such services are contained in the same place under the codes 8512101-8512182.
In view of the foregoing, medical services for the provision of dental care and dental prosthetics, named in the classifier under codes 8512101-8512182, are subject to the list approved by Decree No. 201. Taxpayers who at their own expense paid for the said medical services provided to them or their family members are entitled to use the social tax deduction for treatment. Of course, if other conditions for granting such a deduction are met.
Note: The Tax Code expressly states that the social deduction for treatment is provided for the costs of paying for services provided only by medical institutions of the Russian Federation. If treatment services provided by foreign medical organizations are paid for, or medicines prescribed by a foreign doctor are purchased, then a tax deduction is not provided for the amount of these expenses.
What medical services can be deducted
The list of medical services approved by Decree No. 201 includes the following services:
- on diagnostics and treatment in the provision of emergency medical care to the population;
- diagnostics, prevention, treatment and medical rehabilitation in the provision of outpatient or inpatient medical care (including medical examination), as well as medical care in sanatorium and resort institutions;
- public health education.
The list of expensive types of treatment, approved by Decree No. 201, contains the names of specific types of treatment certain diseases. For example, it includes surgical treatment congenital anomalies(malformations), severe forms of respiratory diseases, endoprosthetics and reconstructive and restorative operations on the joints, replantation, implantation of prostheses, metal structures, pacemakers and electrodes.
If medical services and medicines are paid by the employer
The right to a deduction is conditioned by the fact that the taxpayer pays the costs of treatment, the purchase of medicines, or the payment of insurance premiums. Therefore, if the employer of the taxpayer paid such expenses at his own expense, the deduction does not apply. Suppose an employee reimburses the employer for expenses incurred (from the salary received and other remunerations). Then you can get a social tax deduction. The deduction is provided for the tax period in which the employee actually reimbursed the expenses incurred by the employer. The fact of reimbursement of funds transferred to pay for treatment, purchase of medicines or payment of insurance premiums, the taxpayer confirms with a certificate issued by the employer (clause 2.3 of letter No. SAE-6-04/876@).
Example 1
An employee of CJSC Voskhod A.V. Nosov in October 2006 entered into an agreement with a medical diagnostic center for a comprehensive examination. The cost of such an examination is 60,000 rubles. By prior written agreement between A.V. Nosov and the employer (CJSC Voskhod), the latter in November 2006 paid for the examination on behalf of A.V. Nosov, but at the expense of his own funds.
Since December 2006 A.V. Nosov reimbursed ZAO Voskhod on a monthly basis for the expenses incurred in equal installments of 15,000 rubles. per month from the amount of wages due to him. The last deduction from the salary of A.V. Nosov, as a debt repayment, CJSC Voskhod made in March 2007, which is confirmed by a certificate from the organization. A.V. Nosov has the right to apply a social tax deduction in connection with medical treatment expenses to income received in 2007. The total amount of the deduction cannot exceed 38,000 rubles, since the services of the medical institution were paid for in 2006.
The procedure for obtaining a deduction for treatment and the purchase of medicines
A social tax deduction for treatment and purchase of medicines is granted on the basis of a taxpayer's application. The application is drawn up in any form and is submitted together with the declaration in the form of 3-NDFL at the end of the tax period (calendar year). This is the requirement of paragraph 2 of Article 219 of the Tax Code of the Russian Federation. The declaration is submitted based on the results of the tax period in which the expenses for treatment and the purchase of medicines (for the payment of insurance premiums) were made. Documents confirming the expenses incurred, which served as the basis for the deduction, must be attached to the application and declaration.
Currently, the declaration form is valid 3-NDFL, approved by order of the Ministry of Finance of Russia dated December 23, 2005 No. 153n. The amount of the social tax deduction for the cost of treatment and the purchase of medicines is reflected by taxpayers on sheet K of the declaration. Sheet K is filled out on the basis of certificates of income in the form 2-NDFL received from tax agents and personal credentials of taxpayers (clause 2 of section XVII of the Procedure for filling out a personal income tax declaration, approved by order of the Ministry of Finance of Russia dated December 23, 2005 No. 153n).
The declaration is submitted to the tax office at the place of residence of the taxpayer no later than April 30 of the year following the reporting year (clause 1, article 229 of the Tax Code of the Russian Federation). Only taxpayers named in Articles 227 and 228 of the Tax Code of the Russian Federation are required to submit a declaration within the specified period. For taxpayers who are not named in these articles and submit a declaration only to receive social tax deductions, there is no specific deadline. For example, this concerns individuals who during the year received income only in the form of wages.
Do not forget about the provisions of paragraph 7 of Article 78 of the Tax Code of the Russian Federation. It states that an application for the refund of the amount of overpaid tax can be filed within three years from the date of payment of the specified amount. For example, in 2007, you can submit an application for a deduction for the costs of treatment and purchase of medicines paid by the taxpayer in 2004, 2005 or 2006. To do this, you need to submit a tax return for the relevant year. It is no longer possible to return personal income tax on similar expenses incurred before 2004 in 2007.
To determine the amount of personal income tax to be refunded from the budget, the taxpayer must calculate in the tax return in the form 3-personal income tax the tax base for personal income tax, taxable at a rate of 13%, taking into account the amount of social and other tax deductions due to him.
For taxpayers who, in accordance with Article 228 of the Tax Code of the Russian Federation, pay personal income tax on their own at the end of the year, the use of a social deduction will mean a decrease in the amount of tax payable to the budget. And for those taxpayers who pay tax (or from whom tax is withheld by tax agents) during the year, the amount of tax already paid (withheld) is reduced by the amount of the deduction. Consequently, they have an overpaid (withheld) tax. This amount can be returned from the budget at the request of the taxpayer (clause 6, article 78 of the Tax Code of the Russian Federation). The amount of the overpayment and the request for its refund are indicated in the text of the application for a deduction for treatment and the purchase of medicines.
The tax authority conducts an in-house tax audit of the declaration and documents submitted by the taxpayer in support of the right to a deduction. Only after that a decision is made on the legality of providing the taxpayer with social and other tax deductions and the return of the corresponding amount of personal income tax from the budget. This is stated in article 88 of the Tax Code of the Russian Federation. The review period is three months.
According to paragraph 6 of Article 78 of the Code, the amount of overpaid tax is returned to the taxpayer within one month from the date of filing the application. In fact, this period is calculated no earlier than from the moment of completion of the desk audit of the tax return and the documents submitted with it.
If the taxpayer has a personal income tax arrears or arrears on accrued penalties and fines 1 , the amount of overpaid tax is used to pay off these obligations to the budget and is returned to the taxpayer only in excess of the indicated amounts.
The refund of overpaid tax amounts is possible only in non-cash form. Given this, the taxpayer should open a bank account in advance. In the application for tax deductions and refunds of overpaid tax, you must indicate the name of the bank, account number, BIC, as well as the number of the correspondent account or sub-account of the bank.
What documents confirm the right to deduction
In order to receive a social deduction for medical expenses, the taxpayer must submit documents confirming his actual expenses for treatment, the purchase of medicines, or the payment of insurance premiums. This is indicated in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. Let us consider in more detail which documents are needed depending on the specific basis for obtaining a deduction.
Suppose the taxpayer paid not for his own treatment, but for the treatment of family members (these persons are listed in subparagraph 3 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation) or purchased medicines for them prescribed by the attending physician. In such situations, additional documents will be required proving the degree of relationship between the taxpayer and the persons for whom he paid. So, persons who are in a registered marriage are considered spouses (clause 2, article 10 of the Family Code). Therefore, in order to receive a deduction when paying for the treatment of a spouse (wife) or the purchase of medicines for him (her), it is necessary to present a marriage certificate.
The relationship of parents and children is confirmed by the birth certificate of the child. The basis is Article 23 of the Federal Law of November 15, 1997 No. 143-FZ "On acts of civil status" (hereinafter - Law No. 143-FZ).
Adoptive parents and adopted children are equated in personal non-property and property rights and obligations to relatives by origin (clause 1, article 137 of the Family Code). Therefore, adoptive parents are entitled to a deduction if they paid for the treatment adopted child or the purchase of medicines prescribed to him by the attending physician. The status of the adopter is confirmed by the adoption certificate (Article 43 of Law No. 143-FZ). At the same time, the stepfather or stepmother of a child who has not formalized his adoption in the prescribed manner is not legally equated with parents. So, in a similar situation, these persons do not have the right to a tax deduction.
Note: not only notarized copies of documents confirming the right to receive a deduction can be submitted to the tax authority, but also copies certified directly by taxpayers (with a transcript of the signature and the date of certification). The second option is possible provided that the taxpayer has presented the original documents to the employee of the taxpayer department when submitting a tax return in the form 3-NDFL. The inspectorate employee is obliged to put a mark on the correspondence of copies of documents to their originals and the date of their acceptance by the tax authority. Such clarifications are given in letter No. SAE-6-04/876@.
Documents confirming the costs of treatment
The taxpayer must confirm both the fact of payment for medical services and their receipt (consumption). In addition, it is necessary to prove the compliance of specific paid services with the lists approved by Resolution No. 201.
The provision of paid medical services is formalized by an agreement. It regulates the conditions and terms for receiving services, the procedure for settlements, the rights, obligations and responsibilities of the parties. This is established in paragraph 11 of the Rules for the provision of paid medical services to the population by medical institutions, approved by Decree of the Government of the Russian Federation of 13.01.96 No. 27.
In accordance with paragraph 12 of these rules, payment for medical services is made at the bank or the medical institution itself. Settlements with the population are carried out by medical institutions using cash registers. If the calculations are carried out without a cash register, then a form is used, which is a document of strict accountability and approved in the prescribed manner. Medical institutions are required to issue a cash receipt or a copy of a strict reporting form to the consumer confirming the acceptance of cash.
An incoming cash order, which organizations draw up when accepting cash at the cash desk 2, is not approved by the Ministry of Finance of Russia as a strict reporting document equated to a cashier's check when conducting cash settlements. Therefore, when paying for medical services in cash, the issuance of credit cash warrant by a medical institution does not exempt him from the use of CCP and the issuance of a cash receipt.
If the taxpayer transferred funds directly from a bank account to pay for the services of a medical institution, the expenses incurred are confirmed by a bank statement.
When granting a social tax deduction for expensive types of treatment, the expenses for these purposes include the cost of the necessary expensive medical consumables paid by the taxpayer (for example, endoprostheses, artificial valves, lenses). This is possible if the medical organization does not have such consumables and the corresponding contract with it provides for their purchase at the expense of the patient (clause 2.2 of letter No. SAE-6-04/876@). The basis for granting a social tax deduction in this case is an indication in the certificate issued by a medical organization that expensive medical consumables purchased by the patient were used during the treatment. Under what conditions (for a fee or free of charge) the patient was provided with medical services using the specified medical consumables does not matter.
The fact of receiving a medical service and paying for it through the cash desk of a healthcare institution is confirmed by a certificate of payment for medical services. Its form and procedure for issuing were approved by the joint order of the Ministry of Health of Russia and the Ministry of Taxation of Russia of July 25, 2001 No. 289 / BG-3-04 / 256 “On the implementation of the Decree of the Government of the Russian Federation of March 19, 2001 No. 201 “On approval of lists of medical services and expensive types treatment in medical institutions of the Russian Federation, medicines, the amounts of payment of which at the expense of the taxpayer's own funds are taken into account when determining the amount of the social tax deduction "" (hereinafter - Order No. 289 / BG-3-04 / 256).
A certificate of payment for medical services (hereinafter referred to as the certificate) is filled out by all healthcare institutions licensed to carry out medical activities, regardless of their departmental affiliation and form of ownership. The certificate is issued at the request of the taxpayer who paid for medical services provided to him personally, his spouse, parents, children under the age of 18 years. The taxpayer receives this document after paying for the medical service and in the presence of documents confirming the expenses incurred.
The certificate based on a cash receipt (cash receipt or other document confirming the deposit of funds by the taxpayer) indicates the cost of medical services under code 1 or (if we are talking about expensive treatment) under code 2, as well as the date of payment. The certificate is issued to the taxpayer, and the spine to it remains in the medical institution.
By the way
Deduction when paying for medical services of sanatorium-resort institutions
The cost of a voucher to a sanatorium and resort institution includes the cost of not only treatment, but also accommodation, food, etc. In addition, if a taxpayer purchases a voucher through a travel agency, its cost is increased by the commission (agent) fee of the company. How to determine the amount of the social tax deduction, if it applies only to the amount of payment for treatment services?
The Ministry of Health of Russia in paragraph 2 of the letter dated February 12, 2002 No. 2510 / 1430-02-32 indicated the following. At spa treatment a social tax deduction can be granted for that part of the cost of the voucher that corresponds to the actual costs of medical services included in its cost, as well as for the cost of medical services not included in the price of the voucher, but paid by the taxpayer additionally.
As in any other cases, confirmation of the costs of paying for medical care provided to the taxpayer in a sanatorium and resort institution is a certificate, the form and procedure for issuing which are approved by order No. 289 / BG-3-04 / 256.
The certificate is issued by a sanatorium-resort institution on the basis of a personal request of the taxpayer (or his authorized representative), subject to the submission of documents confirming the expenses incurred to pay for the voucher and additionally provided medical services.
In the upper left corner of the certificate, a stamp of the healthcare institution is affixed, containing the following information about the institution that provided medical services: its full name and address, TIN, license number, date of issue of the license, its validity period and by whom it was issued. The stamp must be clear and have a complete impression.
Order No. 289 / BG-3-04 / 256 does not provide for the issuance of such certificates by individual entrepreneurs who have a license to carry out medical activities. Therefore, the taxpayer who paid for the medical services provided individual entrepreneur, it is necessary to obtain from him another document (in any form) confirming information about the types of treatment services provided by an individual entrepreneur in accordance with the lists approved by Decree No. 201. Otherwise, the taxpayer will not be able to claim a social tax deduction.
Thus, the fact of payment for a medical service provided to a taxpayer or members of his family is confirmed by a certificate from a medical institution in the prescribed form, payment documents, an agreement with a medical institution, if it is concluded.
A copy of the license to carry out medical activities may be required when references to the details of the license are not contained in the treatment agreement concluded between the taxpayer and the medical organization, or in the certificate issued to the taxpayer on the treatment services provided. If the tax authority has grounds for checking whether a medical organization has a license, it sends a request to this medical institution or to the licensing authority (see letter No. SAE-6-04/876@).
Documents confirming expenses for the purchase of medicines
The list of medicines approved by Decree No. 201 includes international generic names of medicines. They correspond to the state register of medicines. Appendix No. 3 to the state register contains international generic names of medicines and their trade names. One drug may have several trade names. Medicines are prescribed by a doctor on prescription forms in the form No. 107 / y. This is established in the Procedure for prescribing medicines prescribed by the attending physician to the taxpayer and purchased by him at his own expense, the cost of which is taken into account when determining the amount of the social tax deduction. Document approved by order No. 289/BG-3-04/256.
The attending physician writes out a prescription to the patient in two copies, one of which is presented to the pharmacy to receive medicines. The second copy is submitted together with the tax declaration to the tax office at the place of residence of the taxpayer. On this copy, the attending physician in the center of the prescription form affixes the stamp "For the tax authorities of the Russian Federation, TIN of the taxpayer." The prescription is certified by the signature and personal seal of the doctor, the seal of the healthcare institution.
The procedure for prescribing medicines and writing prescriptions for them was approved by order of the Ministry of Health of Russia dated August 23, 1999 No. 328. According to this document, prescriptions are issued for Latin. The prescription indicates one of the trade names of the drug. When prescribing drugs, various prescription forms are used. Forms of prescription forms are approved by the same order of the Ministry of Health of Russia. Some medicines are available without a prescription. To confirm payment for medicines for the purpose of applying the social tax deduction, an additional prescription is issued for prescription form form No. 107 / y. This also applies to cases of prescribing over-the-counter medicines. Such clarifications are contained in paragraph 3 of the letter of the Ministry of Health of Russia dated February 12, 2002 No. 2510 / 1430-02-32. This paragraph also states that prescriptions for submission to the tax authorities can be issued at the request of the taxpayer by the attending physician of a medical institution based on records in medical card outpatient about the appointment of such drugs.
In order to receive a social tax deduction, the taxpayer, along with a prescription in the form No. 107 / y, must submit to the tax office cash receipts from the pharmacy that dispensed medicines. It happens that the technical capabilities of the CCP used pharmacy, do not allow to reflect the name of the purchased medicinal product in the cash receipt. Then the taxpayer will also need a sales receipt.
Documents confirming the payment of insurance premiums
The Tax Code does not define a list of documents confirming the actual costs of the taxpayer for voluntary medical insurance in order to receive a social tax deduction.
According to Article 4 of Law No. 1499-1, voluntary health insurance is carried out in the form of an agreement concluded between the subjects of health insurance (the insured and the insurance medical organization).
The amounts of insurance premiums for voluntary medical insurance are established by agreement of the parties. The health insurance contract is considered concluded from the moment of payment of the first insurance premium unless otherwise provided by the agreement.
Form standard contract voluntary medical insurance of citizens was approved by the Decree of the Government of the Russian Federation of January 23, 1992 No. 41.
Article 5 of Law No. 1499-1 provides that every citizen in respect of whom a medical insurance contract has been concluded or who has concluded such an agreement on his own, receives a medical insurance policy. The health insurance policy is in the hands of the insured. The form of an insurance medical policy of voluntary insurance of citizens is also approved by the Decree of the Government of the Russian Federation of 01/23/92 No. 41.
Order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n approved the form of a strict reporting form used in the provision of insurance services to the population - a receipt for an insurance premium (contribution) form No. A-7. It is equated to a cash receipt and can serve to confirm the payment of insurance premiums. The basis is paragraph 2 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ and the Regulation on cash settlements and (or) settlements using payment cards without the use of cash registers, approved by Decree of the Government of the Russian Federation of March 31, 2005 No. 171.
So, the documents confirming the actual costs of the taxpayer for voluntary medical insurance, which must be submitted to the tax authorities in order to receive a social tax deduction, may be:
- contract of voluntary medical insurance of citizens;
- insurance medical policy of voluntary insurance of citizens;
- cash receipts or receipts for insurance premium (contribution) form No. A-7, confirming the amount of insurance premiums paid by the taxpayer in the tax period.
Example 2
HELL. Oleinikov in 2006 received income from his main place of work in the form of a salary in the amount of 360,000 rubles. The total amount of personal income tax withheld by the tax agent amounted to 46,800 rubles. (360,000 rubles? 13%).
In the same year, A.D. Oleinikov paid for the treatment of his 15-year-old daughter in an autonomous non-profit organization"Health", which has a license to conduct medical activities. The cost of treatment is 7500 rubles.
In addition, in 2006 A.D. Oleinikov paid for dental services provided to him and his wife by a private practitioner licensed for this type of activity. The total cost of services amounted to 22,500 rubles. The relevant types of services are indicated in the All-Russian Classifier of Economic Activities, Products and Services OK 004-93 as services provided by dental clinics, dental prosthetics departments and offices, and are subject to the list approved by Decree No. 201.
The amount actually produced by A.D. Oleinikov, the cost of paying for treatment services in 2006 is 30,000 rubles. (7,500 rubles + 22,500 rubles). Taking into account the fact that the maximum value of the social tax deduction for treatment costs in 2006 was 38,000 rubles, A.D. Oleinikov, in the presence of all necessary supporting documents, is entitled to a tax deduction in the amount of 30,000 rubles.
In October 2006, A.D. Oleinikov purchased for 70,000 rubles. an artificial lens for the operation of his mother in the Republican Ophthalmological Medical Center. This type operations refers to the surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, which is indicated in the List of expensive types of treatment approved by Resolution No. 201. In accordance with the concluded contract, the operation was performed free of charge.
HELL. Oleinikov turned to the ophthalmological medical center for a certificate of payment for expensive medical services. A certificate in the approved form is required for submission to the tax authorities of the Russian Federation. This certificate contains the service code 2, and instead of the amount of payment for the services of a medical institution, it contains an indication of the use during the operation of an expensive consumable acquired by the taxpayer.
With this certificate and other supporting documents, A.D. Oleinikov has the right to apply to the tax office at the place of residence with an application for the provision of social tax deductions due to him. This means that he can reduce the tax base for personal income tax in the personal income tax return for 2006 by the amount of the social tax deduction for expenses:
- for treatment in the amount of 30,000 rubles;
- payment for expensive medical services in the amount of 70,000 rubles.
The total amount of the social tax deduction will be 100,000 rubles. (30,000 rubles + 70,000 rubles). On given value the income of A.D. must be reduced. Oleinikov received by him in 2006:
360 000 rub. - 100,000 rubles. = 260,000 rubles.
Thus, the amount of personal income tax that A.D. Oleinikov must pay for 2006, equal to 33,800 rubles. (260,000 rubles? 13%). Since the tax agent actually withheld from A.D. Oleinikov 46,800 rubles, then the latter has the right to a refund of 13,000 rubles from the budget. (46,800 rubles - 33,800 rubles).
1: The offset of the overpaid amount of tax against the fine arrears is possible only in respect of the amounts of tax overpaid since January 1, 2007. This possibility was enshrined in the Tax Code. federal law dated July 27, 2006 No. 137-FZ.
2: See clause 13 of the Procedure for Conducting Cash Transactions in the Russian Federation, approved by Decision No. 40 of the Board of Directors of the Bank of Russia dated September 22, 1993.
Medical institutions are specialized medical and preventive institutions in which people with various diseases are provided with a full range of medical services: diagnosis, treatment, rehabilitation after illnesses.
As a rule, medical care for the population in Russia consists of several systems:
Therapeutic medical institutions,
Surgical and traumatological institutions.
pediatric medical institutions,
Preventive medical institutions - sanatoriums and dispensaries,
Special medical institutions - examination departments, ambulance stations and departments, medical rescue services, blood transfusion departments and stations,
Maternity.
Therapeutic
Therapeutic medical institutions unite institutions involved in the treatment, prevention and medical examination the population over 15 years of age in some cases, and the population since birth, the composition includes hospitals and clinics. Polyclinics have departments of local doctors, as well as specialized doctors - surgeons, neuropathologists, ophthalmologists, psychiatrists, phthisiatricians, endocrinologists. As a rule, polyclinics are departments at hospitals. The main forms of treatment in hospitals are inpatient care - the patient is sometimes in places of non-medical stay, as well as an outpatient clinic - the patient is not in places of medical stay. The hospitals have intensive care units, intensive care, surgery, otolaryngology, neurological, gynecological, andrological, and oncological departments. There are also departments of universities, and scientific institutions. There is a sanitary inspection room, a registry of patients. The system of therapeutic medical institutions also includes medical units and first-aid posts of enterprises, medical care institutions in transport, railway.
Pediatric
Pediatric medical institutions are similar in structure to therapeutic medical institutions. Patients under 15 years of age are monitored. There are doctors and nurses in schools and kindergartens, children's camps, Special attention given to children of small ages 0,1,2,3 years.
Prevention
Preventive medical institutions provide services of a sanatorium and medical nature to children and adults, both at the place of residence and in different regions of the country.
Special
Special medical institutions provide services of a special nature.
Medical centers alternative medicine
Exists a large number of medical centers specializing in the use of knowledge and techniques of alternative medicine in the treatment different kind pathologies.
Hospital - a type of civil inpatient medical institution aimed at treating patients and / or specialized in-depth differential diagnosis diseases in the hospital. A military hospital is a hospital.
In general, hospitals are classified by type of organization and by specialization.
Types of hospital organization:
Decentralized - a type of device in which each department occupies a separate hospital building. The disadvantage of such a system is the large footprint. It practically does not occur in its pure form, a relative example is 1 city hospital.
Centralized - the vast majority of departments are combined in one building, usually located on different floors or parts of the building. As a rule, with this type of organization, technical premises, a catering department, an outpatient department and thanatological (pathoanatomical) departments are taken out of one building. Example - 15 Urban clinical Hospital Moscow, Cardiocenter.
Mixed - a combination of the features of both types: there is one or two large buildings with many compartments and several smaller buildings for some compartments. Most large hospitals are organized according to this principle - for example, the Sklifosovsky Institute, the Botkin Hospital, the Filatov Hospital, the Burdenko Institute
By specialization (profile):
Specialized - aimed at treating a certain class of diseases: cardiological (Cardiocenter), neurosurgical (Institute of Neurosurgery), oncological (Oncocenter), urological, infectious and many others.
General - multidisciplinary institutions aimed at diagnosis and treatment a wide range diseases.
In accordance with the profile of treatment, it is planned to place wards in therapeutic and surgical and infectious diseases buildings
Sanitary checkpoint, also sanitary checkpoint
Therapeutic building
Surgical Corps
Gynecological department
Clinical department
Emergency room
An infirmary is a military medical institution, directly part of military units and subunits, designed to provide medical care and inpatient treatment of sick and wounded military personnel who do not need long-term treatment and complex diagnostic and specialized treatment measures. Infirmaries are set up at individual military garrisons, in military units and on ships. Military personnel receive specialized medical care and treatment in military hospitals.
Ambulatory (lat. ambulatorius - performed on the go) - a medical institution that provides assistance to incoming patients and at home, but does not provide hospital beds.
Unlike a polyclinic, an outpatient clinic provides services only in the main areas, such as therapy, surgery, dentistry (sometimes pediatrics, obstetrics and gynecology).
Outpatient treatment is the organization of medical care for patients coming to a medical institution.
Outpatient treatment - treatment carried out at home or when the patients themselves visit a medical institution (as opposed to inpatient treatment, carried out with the placement of the patient in a hospital).
A pharmacy is a special specialized organization of the healthcare system engaged in the manufacture, packaging, analysis and sale of medicines. The pharmacy is traditionally considered as a healthcare institution, and its activities are formulated as "providing pharmaceutical assistance to the population." Pharmaceutical care includes the process of consulting a doctor and a patient in order to determine the most effective, safe and cost-effective course of treatment.
A sobering-up station is a medical institution that aims to keep people in a state of medium degree alcohol intoxication, up to their sobering up. Persons suspected of being in a state of alcoholic intoxication are taken to the sobering-up station by employees of the internal affairs bodies. Where, upon arrival, they are examined by paramedics, and their identity is also established. When a person is recognized as being in a state of alcoholic intoxication, of an average degree, requiring sobering up, detention is made until the moment of sobering up. Persons who are in a state of severe alcohol intoxication, alcoholic coma delivered to medical facilities.
Women's consultation (ZhK) is an outpatient and polyclinic medical and preventive institution, the main task of which is outpatient and dispensary care for women during pregnancy and the postpartum period, gynecological care. They work according to the district principle as part of maternity hospitals and perinatal centers, district and district hospitals, and can be independent medical institutions.
Dermatovenerological dispensary (CVD) is a specialized medical and preventive institution (dispensary) designed to provide consultative, diagnostic and medical care population, as well as the implementation of preventive and anti-epidemic measures to prevent the occurrence of infectious skin diseases and sexually transmitted diseases.
Leprosarium (from late Latin leprosus - leper, from other Greek λεπρη - leprosy) is a specialized medical and preventive institution that actively detects, isolates and treats patients with leprosy (leprosy). Leprosarium is also an organizational and methodological center for the fight against leprosy.
Leper colonies are organized in endemic areas and usually in rural areas. The leprosarium includes a hospital, an outpatient clinic and an epidemiological department. Patients are provided with residential houses, they have subsidiary farms for agricultural work and various crafts. Depending on the type and severity of the disease, patients stay in the leper colony from several months to several years. The attendants usually also live on the territory of the leprosarium in an area conditionally separated (for example, by green spaces) from the area where patients live.
Therapeutic-labor dispensary, LTP in the USSR and some post-Soviet countries is a type of medical correctional institution intended for those who, by a court decision, were sent for compulsory treatment for drug addiction and alcoholism. In fact, the LTP was a place of deprivation of liberty, where the main method of treatment was the forced labor of the patient.
Polyclinic (from other Greek πόλις - city and other Greek κλινική - healing) is a multidisciplinary or specialized medical and preventive medical institution for providing medical care to incoming patients and patients at home.
In Russia, they are distributed on a territorial basis, and are the basic level of medical care for the population.
A psychiatric hospital is an inpatient healthcare facility that treats mental disorders, and also performs expert functions, dealing with forensic psychiatric, military and labor expertise.
Psychoneurological boarding school (abbreviated as PNI) - specialized boarding house, institution social security intended for the elderly and disabled who do not have relatives legally required to support them (or it is impossible to provide care at home), and do not need inpatient treatment, but due to chronic mental disorder need constant outside care and supervision, household and medical care. Psychoneurological boarding schools are included in common system psychiatric care in the country and at the same time are institutions social protection population.
Maternity hospitals provide qualified medical care for women during pregnancy, as well as medical care for newborns. Relate to medical institutions. Observation of pregnant women begins during pregnancy. For medical supervision maternity hospitals have been set up for the birth of children. In maternity hospitals, sick women and newborns are completely isolated from healthy ones. As part of the maternity hospital, a women's consultation and a hospital, a physiological obstetric department, a department for women with pregnancy pathology, an obstetric observation department, wards for newborns in the 1st and 2nd obstetric department, gynecological department.
A sanatorium (from Latin sano “I heal, I heal”) is a medical and preventive institution for the treatment of mainly natural (climate, mineral waters, mud) and physiotherapeutic agents, diet and regimen.
Feldsher-obstetric station (FAP) is a medical and preventive institution that provides the initial (pre-medical) stage of medical care in rural areas. FAPs work as part of a rural medical district under the guidance of an outpatient clinic, district or district hospital.
Hospice is a medical institution in which patients with a predictable adverse outcome of the disease receive decent care.
Nomenclature of medical organizations
I. Nomenclature of medical organizations by type of medical activity
1. Treatment and preventive medical organizations:
1.1. Hospital (including children's).
1.2. Emergency Hospital.
1.3. District hospital.
1.4. Specialized hospitals (including those in the field of medical care), as well as specialized hospitals of the state and municipal systems healthcare:
gynecological;
geriatric;
infectious, including children;
medical rehabilitation, including children's;
narcological;
oncological;
ophthalmic;
psychiatric, including children's;
psychiatric (hospital) specialized type;
psychiatric (hospital) of a specialized type with intensive supervision;
psychoneurological, including children's;
tuberculosis, including children.
1.5. Maternity hospital.
1.6. Hospital.
1.7. Medical and sanitary part, including the central one.
1.8. Home (hospital) nursing care.
1.9. Hospice.
1.10. Leper colony.
1.11. Dispensaries, including dispensaries of the state and municipal health care systems:
medical and physical culture;
cardiological;
dermatovenerological;
narcological;
oncological;
ophthalmic;
anti-tuberculosis;
neuropsychiatric;
endocrinological.
1.12. Ambulatory, including medical.
1.13. Polyclinics (including children's), as well as polyclinics of the state and municipal health care systems:
consultative and diagnostic, including children's;
medical rehabilitation;
psychotherapeutic;
dental, including children's;
physiotherapy.
1.14. Women's consultation.
1.15. Children's home, including specialized.
1.16. Dairy cuisine.
1.17. Centers (including children's), as well as specialized centers of the state and municipal health care systems:
assisted reproductive technologies;
high medical technologies, including the profile of medical care;
geriatric;
diabetic;
diagnostic;
health;
consultative and diagnostic, including children's;
clinical diagnostic;
therapeutic and preventive nutrition;
treatment and rehabilitation;
physical therapy and sports medicine;
manual therapy;
medical;
medical genetic (consultation);
medical rehabilitation for soldiers-internationalists;
medical rehabilitation, including children's;
medical rehabilitation for the disabled and disabled children with consequences of cerebral palsy;
medical and social expertise and rehabilitation of the disabled;
medical and social rehabilitation, including with the department of permanent residence of the disabled and disabled children with severe forms of cerebral palsy, who do not move independently and do not serve themselves;
medical and social rehabilitation of drug addicts;
medical and surgical;
multidisciplinary;
general medical practice(family medicine);
protection of motherhood and childhood;
family health and reproduction;
protection reproductive health teenagers;
palliative care;
pathology of speech and neurorehabilitation;
perinatal;
occupational pathology;
prevention and control of AIDS;
psychophysiological diagnostics;
hearing rehabilitation;
rehabilitation;
specialized (according to the profiles of medical care);
specialized types of medical care;
audiological.
1.18. Medical organizations of emergency medical care and blood transfusion:
ambulance station;
blood transfusion station;
blood center.
1.19. Sanatorium-resort organizations:
balneological clinic;
mud bath;
resort polyclinic;
sanatorium;
sanatoriums for children, including for children with parents;
sanatorium-dispensary;
sanatorium recreational camp all year round.
2. Medical organizations of a special type:
2.1. Centers:
medical prevention;
disaster medicine;
medical mobilization reserves "Reserve";
medical information and analytical;
medical biophysical;
military medical expertise;
medical and social expertise;
medical statistics;
pathological and anatomical;
forensic medical examination.
2.3. Laboratories:
clinical diagnostic;
bacteriological, including the diagnosis of tuberculosis.
2.4. Medical detachment, including special purpose (military district, fleet).
3. Medical organizations for supervision in the field of consumer protection and human well-being:
3.1. Centers for Hygiene and Epidemiology.
