Tax exemption policy for medical services

Medical services belong to the category of life services, and life services provided during the epidemic period are exempt from value-added tax. The medical services here are not limited to those provided by taxpayers with medical institution qualifications. As long as the income obtained falls within the definition of providing medical services, it can be exempted from value-added tax. Income obtained by qualified non-profit organizations shall be exempted from enterprise income tax. However, its tax-free income does not include the income obtained by non-profit organizations engaged in profit-making activities.

I. Procedures for domestic-funded enterprises to handle the duty-free formalities for imported equipment for technological transformation projects:

1, the enterprise applies for the project, prepares the project feasibility study report or project implementation plan (see annex for the contents), and reports it to the Municipal Economic Development Bureau for approval.

2. After the formal acceptance by the Municipal Economic Development Bureau, the project will be approved within 10 working days.

3. Enterprises apply for tax exemption and submit relevant materials.

4, the Municipal Economic Development Bureau issued a project confirmation letter.

5. The enterprise shall go through the tax exemption formalities with the relevant departments of Xiamen Customs.

Two. Tax policy of non-profit medical institutions:

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.

2. Preparations produced and used by non-profit medical institutions are exempt from VAT.

3. Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the real estate, land and vessel used by non-profit medical institutions.

Legal basis: Article 11 of the Provisions on the Use of Special VAT Invoices is issued according to the following requirements:

(a) the project is complete and consistent with the actual transaction;

(two) the handwriting is clear, and no line pressing or mistakes are allowed;

(3) The invoice and deduction shall be affixed with the special invoice seal;

(4) It shall be issued according to the time when the VAT obligation occurs.

The buyer has the right to reject special invoices that do not meet the above requirements.