欢迎扫描下方二维码关注： 别别忘忘记记给给蓝蓝色色柳柳林林财财税税室室加加个个星星标标 ★ 来来源源｜｜海海南南税税务务 为支持医疗卫生事业持续健康发展，国家针对民营医院及各类医疗卫生机构出台了涵盖增值税、房产税、城镇土地使用税、契 税、耕地占用税等多税种的专项税收优惠政策。 非营利性与营利性医疗机构的享受优惠有何不同？各项政策的适用条件、享受期限是什么？具体依据又有哪些？ 快来一起看看 吧~ 增值税 一 （一）对 非营利性 医疗机构 自产自用的制剂 ， 免征 增值税。 （一）对营利性医疗机构取得的收入，按规定征收各项税收。但为了支持营利性医疗机构的发展， 对营利性医疗机构取得的 收入，直接用于改善医疗卫生条件的，自其取得执业登记之日起，3年内给予下列优惠 ：对其取得的医疗服务收入免征营业税； 对其自产自用的制剂免征增值税；对营利性医疗机构自用的房产、土地、车船免征房产税、城镇土地使用税和车船使用税。3年 免税期满后恢复征税。 （三）医疗机构提供的医疗服务， 免征 增值税。 政策依据： （二）对 营利性医疗机构 取得的收入，直接用于改善医疗卫生条件的，自其取得执业登记之日起，对其 自产自用的制剂 3年 内 免 ...

Core Viewpoint - A class action lawsuit has been filed against Ardent Health, Inc. and certain senior executives for securities fraud following a significant stock drop due to potential violations of federal securities laws [1]. Group 1: Lawsuit Details - The lawsuit was filed by Bleichmar Fonti & Auld LLP on behalf of investors in Ardent Health securities, asserting claims under Sections 10(b) and 20(a) of the Securities Exchange Act of 1934 [3]. - Investors have until March 9, 2026, to request to be appointed to lead the case, which is pending in the U.S. District Court for the Middle District of Tennessee [3]. Group 2: Allegations Against Ardent Health - The lawsuit alleges that Ardent Health misrepresented its process for determining the collectability of accounts receivable, claiming it relied on "detailed reviews of historical collections," while in reality, it utilized a "180-day cliff" method [4]. - This misrepresentation allowed Ardent Health to report inflated accounts receivable and delay recognizing losses on uncollectable accounts, constituting a violation of federal securities laws [4]. Group 3: Stock Price Impact - On November 12, 2025, Ardent Health disclosed a $43 million revenue decrease for the quarter and a $54 million increase in professional liability reserves, leading to a stock price drop of $4.75 per share, or over 33%, from $14.05 to $9.30 [5].

Company Overview - Select Medical Holdings Corporation is one of the largest operators of critical illness recovery hospitals, rehabilitation hospitals, and outpatient rehabilitation clinics in the United States based on the number of facilities [4] - As of December 31, 2025, Select Medical operated 104 critical illness recovery hospitals in 28 states, 38 rehabilitation hospitals in 15 states, and 1,917 outpatient rehabilitation clinics in 39 states and the District of Columbia [4] - The company has operations in 39 states and the District of Columbia [4] Financial Results Announcement - Select Medical will release its financial results for the fourth quarter and full year ended December 31, 2025 on Thursday, February 19, 2026, after the market closes [1] - A conference call regarding these results will be hosted on Friday, February 20, 2026, at 9:00 am ET [2] - The conference call will be available as a live webcast and can be accessed through the company's website [2]

Core Viewpoint - HCA Healthcare, Inc. is expected to report its fourth-quarter 2025 results on January 27, 2026, with earnings estimated at $7.37 per share and revenues of $19.68 billion, indicating year-over-year growth of 18.5% and 7.6% respectively [1][2][6] Financial Estimates - The Zacks Consensus Estimate for HCA Healthcare's total revenues for 2025 is $75.77 billion, reflecting a year-over-year increase of 7.3% [3] - The consensus estimate for 2025 EPS is $27.60, indicating a 25.7% year-over-year growth [3] Recent Performance - HCA Healthcare has consistently beaten earnings estimates in the last four quarters, with an average surprise of 12.4% [3] Earnings Prediction Model - The current model indicates uncertainty regarding an earnings beat for HCA Healthcare, as it has an Earnings ESP of 0.00% and a Zacks Rank of 4 (Sell) [4] Q4 Performance Drivers - Expected Q4 EPS of $7.37 and revenues of $19.68 billion suggest growth driven by higher admissions, occupancy gains, and increased revenue per admission [6] - The consensus estimate for equivalent admissions shows a 3.4% year-over-year growth, while revenue per equivalent admission is expected to rise by 3.9% [7] - Occupancy is projected at 73.1%, up from 71.7% a year ago, but the average length of stay is expected to decline by 2.6% [7] Cost Pressures - Total operating expenses are anticipated to increase by 7.1% year-over-year, primarily due to higher salaries, benefits, and supply costs [9] - Supply costs are expected to rise by more than 7%, and outpatient surgery cases are projected to fall by 0.9% from the previous year [9]

New York, New York--(Newsfile Corp. - January 21, 2026) - Leading securities law firm Bleichmar Fonti & Auld LLP announces that it has filed a class action lawsuit against Ardent Health, Inc. (NYSE: ARDT) and certain of the Company's senior executives for securities fraud after a significant stock drop resulting from potential violations of the federal securities laws. If you invested in Ardent Health, you are encouraged to obtain additional information by visiting: https://www.bfalaw.com/cases/ardent-heal ...

Core Insights - Community Health Systems (CHS) is actively divesting hospitals to reduce debt and improve liquidity amid declining patient volumes and regulatory disruptions [3][5] - The company has sold partial or full stakes in at least six hospitals in the past year and plans to continue this trend [3][5] - CHS's divestiture campaign has generated approximately $1 billion in pre-tax proceeds [5] Divestiture Details - CHS has announced the sale of three hospitals in Pennsylvania to Tenor Health Foundation for about $35 million and one hospital in Tennessee to Vanderbilt University Medical Center for approximately $600 million [4] - The company also sold some lab services to LabCorp for $194 million in December [4] - The recent sale of Crestwood Medical Center in Huntsville, Alabama, for $450 million is part of this ongoing divestiture strategy [8] Strategic Implications - The acquisition of Crestwood by Huntsville Hospital Health System aims to enhance healthcare coordination and resource alignment in the community [6][7] - Huntsville Hospital Health System has experienced a nearly 16% growth in patient population over the last five years, indicating a strong demand for healthcare services in the region [6]

Core Viewpoint - FOXO Technologies Inc. has expanded the clinical capabilities of its hospital subsidiary, Big South Fork Medical Center, by adding inpatient tele-specialty services and cardiac diagnostics, enhancing local patient care and reducing transfers [1][2][3] Company Developments - Big South Fork Medical Center, in partnership with Rural Physicians Group, now offers inpatient tele-specialty coverage in cardiology, pulmonology, and nephrology, allowing more patients to receive specialized care locally [2] - The hospital has implemented on-site echocardiography services and partnered with CompuMed for professional interpretation of echo studies, further improving diagnostic capabilities [2] - The Interim CEO of Big South Fork Medical Center emphasized that these additions will strengthen local treatment capabilities while ensuring clinical oversight [3] - FOXO's CEO highlighted the commitment to a technology-enabled care model that aims for long-term sustainability and increased net revenues for the hospital [3] Company Structure - FOXO Technologies Inc. operates four key subsidiaries, including Rennova Community Health, which owns Big South Fork Medical Center, a critical access designated hospital in East Tennessee [4] - Myrtle Recovery Centers, Inc. provides behavioral health services, while Vector BioSource, Inc. focuses on data and biospecimen sourcing for the biotechnology and pharmaceutical industries [5] - FOXO Labs, Inc. is dedicated to developing technology and product solutions aimed at improving human health and lifespan [6]

NEW YORK, Jan. 20, 2026 (GLOBE NEWSWIRE) -- Leading securities law firm Bleichmar Fonti & Auld LLP announces that it has filed a class action lawsuit against Ardent Health, Inc. (NYSE:ARDT) and certain of the Company’s senior executives for securities fraud after a significant stock drop resulting from potential violations of the federal securities laws. If you invested in Ardent Health, you are encouraged to obtain additional information by visiting: https://www.bfalaw.com/cases/ardent-health-inc-class-act ...

Core Insights - Novo Holdings has made a significant minority investment in Surya Hospitals, the largest private women's and children's specialty hospital chain in Western India, highlighting its commitment to building high-quality healthcare platforms in India [1][4]. Company Overview - Surya Hospitals, founded in 1984, has over four decades of experience and is recognized for excellence in women's, neonatal, and pediatric care, operating a network of superspecialty hospitals in Mumbai, Pune, and Jaipur [2][9]. - The hospital group has a strong reputation for handling complex cases and has evolved into a comprehensive institution offering advanced care in various specialties [2][3]. Clinical Excellence - Surya Hospitals boasts neonatal survival rates exceeding 97%, aligning with global benchmarks, supported by advanced infrastructure and a multidisciplinary care model [3]. - The group is known for its high-caliber medical professionals, including leading neonatologists, pediatricians, and obstetricians, and has a strong academic legacy as an accredited teaching center [3]. Investment Impact - The investment from Novo Holdings will facilitate Surya Hospitals' growth, including expanding its presence in Western India and enhancing clinical infrastructure and specialist teams [4][5]. - Novo Holdings aims to leverage its long-term investment approach and global healthcare connectivity to support Surya Hospitals' mission to improve access to high-quality maternal and pediatric care [5][6]. Strategic Importance - Novo Holdings views India as a strategic healthcare market, driven by demographic trends and increasing demand for specialized care, positioning Surya Hospitals to meet evolving healthcare needs [6]. - The partnership will enhance Surya Hospitals' growth ambitions while maintaining high standards of care for women and children [8].

Company Overview - Ardent Health, Inc. is a Nashville-based hospital operator focused on acute care, managing 30 hospitals across six states through a mix of wholly owned and joint venture structures, with the majority of its operations tied to joint ventures where Ardent retains control and economic ownership [2] - The company generates revenue primarily through traditional reimbursement channels such as Medicare, Medicaid, and commercial insurers, with Medicare and private payors making up the majority of its revenue mix, while Medicaid represents only about 10%, limiting exposure to government reimbursement volatility [2] Business Model - A defining feature of Ardent's model is that it does not own its hospital real estate, instead leasing facilities under a long-term triple-net master lease with Ventas that runs through 2035 and carries manageable covenant requirements [3] - The company's modern structure was shaped by Equity Group Investments' acquisition in 2015, which doubled hospital count and revenue by 2020, followed by a $500 million strategic investment from Pure Health in 2022 and an IPO in July 2024 [3] Financial Performance - As of January 13th, Ardent's share was trading at $8.84, with trailing and forward P/E ratios of 5.97 and 5.36 respectively [1] - Ardent remains well-capitalized with $609 million in cash, a favorable debt maturity profile extending largely beyond 2029, and LTM EBITDA of approximately $478 million, implying a 6x EV/EBITDA multiple [4] - Despite facing temporary issues in the third quarter, including elevated payor denials and a one-time change in revenue cycle accounting, admissions and revenue trends remain solid, indicating potential for modest EBITDA growth and a mispricing of the stock relative to normalized earnings power [4] Market Context - Since going public, Ardent's shares have declined roughly 50%, driven by temporary operational challenges, but the fundamentals of the business remain intact [3][4] - The bullish thesis on Ardent Health emphasizes its joint venture model, leased real estate, and disciplined capital allocation, drawing parallels to the successful operational strategies of Tenet Healthcare Corporation [5]