1. The medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from all kinds of taxes. Medical service income that is not obtained at the price stipulated by the state does not enjoy this policy. Medical service refers to the services provided by medical service institutions such as examination, diagnosis, treatment, rehabilitation, preventive health care, delivery and family planning, as well as the provision of drugs, medical materials, ambulances, ward accommodation and meals related to these services (the same below).
2, non-profit medical institutions engaged in non-medical services income, such as rental income, property transfer income, training income, foreign investment income, etc. should be taxed according to regulations. Non-medical service income obtained by non-profit medical institutions, which is directly used to improve medical and health service conditions, can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the difference.
3. Preparations produced and used by non-profit medical institutions are exempt from VAT.
4 pharmacies of non-profit medical institutions are separated into independent drug retail enterprises, and various taxes are levied according to regulations.
5. Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the property, land and vessel used by non-profit medical institutions. "
Proof materials about "self-use":
(1) A written explanation of the property right, use and use of income;
(2) Obtaining the relevant approval documents of self-built houses in the house sales contract b2;
(3) Purchase invoice c2 self-built invoices
6. Personal income tax needs to be withheld and remitted.
7. All taxable contracts, vouchers and certificates of rights shall be subject to stamp duty.
Preferential tax policies for for-profit medical institutions
According to the provisions of the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the tax policy of medical and health institutions on the tax policy of for-profit medical institutions:
Give the following preferential treatment within 3 years from the date of obtaining the practice registration:
1, and its medical service income is exempt from business tax;
2. Exemption from value-added tax for self-produced and self-used preparations;
3. Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the real estate, land, vehicles and vessels used by for-profit medical institutions. After the expiration of the three-year tax exemption, taxation will be resumed.
4. Need to pay enterprise income tax;
5. Personal income tax needs to be withheld and remitted.
6. All taxable contracts, vouchers and certificates of rights shall be subject to stamp duty.
Item (1) of Article 3 of the Individual Income Tax Law of People's Republic of China (PRC) applies the excess progressive tax rate of 3% to 45% to the comprehensive income (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.