税收问题

今天的生物医药研究是人类共同的事业,需要患者、大学和企业的共同努力。而今天的法律却只允许掌握基本知识和技术的大学和企业从中受益,而提供人体组织的患者也许根本得不到补偿。有人认为这很不公平,因为如此一来,由病人捐献的组织标本会无偿被大学和企业所占用。但也有人认为这很合理,因为补偿个人组织捐献者可能会阻碍科学的进步和技术的发展。有没有一种方法能在纠正生物医药研究双重标准的同时,还能够实现公平和合理的目标?

具有讽刺意味的是,双重标准拥有道德和经济的双重支撑。欧洲法律庄严宣布: 不允许利用人体及其组织获取经济收益, 因为这关系到人类的尊严。由于经济政策方面的原因,美国法律也否认患者对自身组织的所有者权利。原因之一是如果这种权利得到承认,那么大学和企业将不得不与每位组织捐献者商谈合理的补偿方案。此外,与大学和企业对最终产品的贡献相比,病人捐献组织的重要性可以忽略不计。还有最后一个理由,那就是从长远来看,组织捐献者或其后裔可以从他们为之做出贡献的技术进步中获得好处,既然如此,有什么必要给予他们经济上的补偿?

双重标准的反对者认为这违反了公平、平等和公平分配的原则。在他们看来,双重标准可能导致公众对生物医药研究事业失去信任。事实上,患者对这项事业的贡献绝不能忽略不计,因为他们为大学和企业提供了至关重要的组织标本和相关的医学数据。因此,这种纯粹利他性质的贡献越来越让患者感到反感,他们要求为自己所捐献的组织得到补偿。但由于欧洲和美国的现行法律,这样的要求需要有新的法律支撑才能得到认可,并在实际生活中贯彻执行。人们为此提出了几种不同的模式。

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