1. Preferential VAT policy: According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the VAT rate of medical institutions is 3%, while the VAT rate of pharmaceutical manufacturing, medical device manufacturing, medical device repair and other enterprises is 13%. In addition, the VAT rate of pharmaceutical sales enterprises is 17%, but eligible enterprises can apply the tax rate of 13%.
2. Preferential income tax policies: enterprises engaged in medical services that meet the relevant conditions shall be subject to preferential income tax policies, such as enjoying preferential tax rates, reducing or exempting taxes, etc. Among them, medical institutions can choose to calculate taxable income according to actual profits or paid-in profits according to actual conditions.
3. Exemption from urban maintenance and construction tax and education surcharge: Medical institutions and other medical enterprises are exempt from urban maintenance and construction tax and education surcharge.
4. Reduction and exemption of property tax and land use tax: medical institutions or other enterprises engaged in medical services can enjoy preferential tax policies such as reduction and exemption of property tax and land use tax if they meet the relevant conditions.
The specific provisions of taxation include the following aspects:
1. Taxes: Taxes are divided into different types according to different properties, behaviors and income sources, such as value-added tax, personal income tax, corporate income tax and property tax.
2. Tax rate: All kinds of taxes have corresponding tax rates. Tax rate refers to the proportion of tax payable by taxpayers, which is formulated according to different taxes and policies;
3. Tax base: The tax base refers to the calculation basis for taxpayers to pay taxes, which is generally calculated according to taxpayers' income, profits or consumption. Different taxes have different tax bases;
4. Declare and pay taxes: Taxpayers need to declare and pay taxes within the specified time, otherwise they will face corresponding fines and penalties;
5. Tax exemption and tax reduction and exemption: The tax law also stipulates tax exemption and tax reduction and exemption policies under certain circumstances, such as tax reduction and exemption for specific industries, regions and people.
To sum up, the specific provisions of taxation are stipulated by tax laws and other relevant laws and regulations, and taxpayers need to understand and abide by them according to local policies and regulations. At the same time, tax policies will be adjusted and changed at different times and circumstances, and taxpayers need to know and abide by the latest relevant policies and regulations in time.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" third.
The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.