The start date of three-year tax exemption for private medical institutions is the date of tax registration. Specifically, if private medical institutions have completed tax registration before 2020 1, their tax exemption period will last for three years from 2020 1; If private medical institutions complete tax registration after 2020 1, the tax exemption period shall be three years from the date of tax registration.
It should be noted that the tax exemption policy is only applicable to private medical institutions that meet the relevant regulations, and the tax exemption period does not exceed three years. In addition, the tax exemption policy does not include value-added tax, and private medical institutions still need to pay value-added tax according to regulations.
To sum up, the start date of three-year tax exemption for private medical institutions is the date of tax registration, and the term is three years. However, it should be noted that the tax exemption policy is only applicable to private medical institutions that meet the relevant regulations, and the tax exemption period does not exceed three years. Besides, the tax exemption policy does not include value-added tax.
Legal basis: Article 34 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulates that the state encourages and supports the development of private medical institutions and gives preferential policies for enterprise income tax to qualified private medical institutions.
Article 5 of the Announcement of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Supporting Tax Policies for Prevention and Control of Pneumonia Infected in novel coronavirus (Caishui [2020] No.8) stipulates that private medical institutions participating in the prevention and control of pneumonia infected in novel coronavirus shall compare their performance from June 1 day, 2020 to June 1 day, 2022, and the medical services provided by qualified private medical institutions shall be exempted from VAT.