The drug tax rate of 202 1 is 3%. From May 65438, 2065438 to May 2065438 1 day, general VAT taxpayers can choose to calculate and pay VAT at the rate of 3% according to the simple method. From March 2065438 to March 2009, 1, VAT general taxpayers can choose to calculate and pay VAT at the rate of 3% in a simple way. After the above-mentioned taxpayers choose the simple method to calculate and pay the value-added tax, they may not change it within 36 months.
Second, the detailed analysis:
From March 1 2009, the VAT rate for ordinary taxpayers such as rare disease manufacturers and sales enterprises will be reduced to 3%, so we can choose a simple method to calculate the VAT. For imported drugs with rare diseases, the VAT rate is also reduced to 3%.
Three. Preferential tax policies for pharmaceutical industry 202 1
Non-profit medical institutions shall be exempted from all kinds of taxes according to the medical service income obtained by state price. 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.