This paper combes the research progress of public hospital fiscal and taxation policy of scholars at home and abroad, and summarizes current research, found that the existing research is lagging, scattered, giving priority to qualitative analysis, more confined to the emphasis on increasing financial investment, establishing a link between fiscal subsidies and the results of budget implementation, etc., has not been a systematic analysis of the influence of the fiscal and taxation system reform to public hospitals. The reform of public hospitals needs to carry out the research on relevant fiscal and taxation polic ies, find the problems, so as to come up with policy recommendations on the f ull implementation of fiscal and taxation system reform request for public hospitals.