The medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from all taxes, and the non-medical service income obtained by non-profit medical institutions shall be taxed according to regulations, but the part of its income directly used to improve medical and health service conditions may be deducted from its taxable income after examination and approval by the tax authorities, and the enterprise income tax shall be levied on the balance.

Profit-making medical institutions shall be exempted from business tax within 3 years from the date of obtaining practice registration when they obtain medical service income directly used to improve medical and health conditions.

Income from the transfer of technological achievements, technological development and related technical consultation and technical services may be exempted from business tax. Private non-enterprise units whose technology transfer income does not exceed 5 million yuan shall be exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.

Engaged in agricultural extension, agricultural machinery operation and maintenance and other agricultural, forestry, animal husbandry and fishery service projects, shall be exempted from enterprise income tax.

Engaged in the tertiary industry, enjoy the preferential policies of tax reduction and exemption stipulated by the state.

Other items that can enjoy tax reduction or exemption according to the provisions of the tax law shall be subject to its provisions.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Exemption of Corporate Income Tax of Non-profit Organizations (Caishui [2009]122), the following income of non-profit organizations is tax-free income:

(1) Accepting income donated by other units or individuals;

(2) Income from government subsidies other than the financial allocation stipulated in Article 7 of the Enterprise Income Tax Law of the People's Republic of China, but excluding income from government purchase of services;

(3) Membership dues collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level;

(4) Interest income from bank deposits arising from non-taxable income and tax-exempt income;

(five) other income stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

Therefore, if the taxpayer belongs to a non-profit organization, the income obtained will be exempted from enterprise income tax if it falls within the above-mentioned scope of income exempted from enterprise income tax.

Extended data:

Private non-enterprise unit is a new concept. It was revised in 1996 by the leaders of the Central Committee and the State Council in view of the previous concept of private institutions. That is, public institutions are organized by the state, while non-governmental organizations should no longer be called public institutions.

1998 10, the State Council promulgated the Provisional Regulations on the Registration Management of Private Non-enterprise Units, which defined private non-enterprise units as social organizations organized by enterprises, institutions, social organizations, other social forces and individual citizens using non-state-owned assets to engage in non-profit social service activities.

Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is larger than the corporate income tax. Corporate income tax payers are all domestic-funded enterprises or other organizations in the People's Republic of China and China that practice independent economic accounting, including the following six categories:

(1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint venture; (5) Joint-stock enterprises; (6) Other organizations with income from production and operation and other income.

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of labor services, transfer of property, dividends, interest, rental, royalties, donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-earning organizations in the People's Republic of China with their production and operation income as the tax object. As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of the People's Republic of China. Except for sole proprietorship enterprises and partnerships.

Baidu Encyclopedia: Private Non-enterprise Units

Baidu Encyclopedia: Enterprise Income Tax