1. The general taxpayer who produces, sells, wholesales or retails drugs with rare diseases can choose to calculate and pay VAT at the rate of 3% according to the simple method.
2. Choose a simple method to calculate and pay VAT, which shall not be changed within 36 months.
3. Import value-added tax shall be levied at a reduced rate of 3% for rare disease drugs.
4. VAT General taxpayers can choose to calculate and pay VAT at the rate of 3% according to the simple method when producing, selling, wholesaling and retailing anticancer drugs.
5. Choose a simple method to calculate and pay VAT, which cannot be changed within 36 months.
6. The import value-added tax of anticancer drugs shall be levied at a reduced rate of 3%.
7. Domestic anti-HIV drugs are exempt from value-added tax in production and circulation.
8. The sales amount of self-produced innovative drugs sold by pharmaceutical production enterprises is the total price and extra-price fees charged to the purchaser, and the similar innovative drugs provided to patients for free follow-up use are not regarded as the sales scope of VAT.
9. The pharmaceutical trading enterprises of general VAT taxpayers can choose a simple method to calculate and pay 3% VAT when selling biological products.
10. Pharmaceutical trading enterprises refer to pharmaceutical wholesale enterprises and pharmaceutical retail enterprises that have obtained the Pharmaceutical Trading License issued by the (food) drug supervision and administration department and are allowed to engage in the business of biological products.
1 1. General taxpayers who sell biological products made of self-produced microorganisms, microbial metabolites, animal toxins, human or animal blood or tissues can choose to calculate and pay VAT at the tax rate of 6% according to a simple method.
12. When the health and epidemic prevention station allocates biological products and medical devices, the value-added tax can be levied on small commercial enterprises at the rate of 4%.
13. Free vaccines allocated or distributed by health and epidemic prevention stations and borne by the government are not subject to VAT.
14 value-added tax The veterinary drug business enterprise of the general taxpayer can choose a simple method to calculate and pay the value-added tax, and the tax rate is 3%.
15. Veterinary drug business enterprises refer to wholesale and retail enterprises that have obtained the veterinary drug business license issued by the veterinary administrative department and are allowed to engage in the business of veterinary biological products.