Several tax problems of medical device in vitro diagnostic reagent branch

In vitro diagnostic reagent medical device business enterprises need to approve the general taxpayer 12 months, and the sales amount reaches more than 800,000 yuan. The company that handles it first can apply for general taxpayer qualification free of charge within one month after the tax registration certificate comes out. The tax payment point of general taxpayer qualification is 17%, which can be deducted from output tax and input tax.