Two, the medical industry classification, enjoy different policies.
According to the overall deployment of China's urban medical and health system reform, all medical institutions will be divided into two categories: non-profit medical institutions and for-profit medical institutions according to their nature, functions and tasks.
The so-called non-profit medical institutions refer to the medical institutions established by the government to undertake basic medical services and represent the local or national level. Mainly to enjoy the government's financial subsidies, not for profit, the income is used for the cost of medical services, and the savings in its actual operation can only be used for its own development.
The so-called for-profit medical institutions refer to those medical institutions whose income from medical services can be used as economic returns for investors. Its service items can be customized according to market demand and reported to the health administrative department for approval; The price of medical services shall be regulated by the market and set independently. Individual, private, joint-stock system, joint-stock cooperative system and Sino-foreign joint venture medical institutions are all for-profit medical institutions.
The above-mentioned non-profit medical institutions and for-profit medical institutions shall be approved by the health administrative department, and the license shall be valid only if they are marked with "non-profit medical institutions" or "for-profit medical institutions" in the practice registration.
(A) on the tax policy of non-profit medical institutions
Non-profit medical institutions shall collect various taxes on medical service income obtained at the price stipulated by the state; Medical service income that is not obtained at the price stipulated by the state shall not enjoy this preferential tax policy. Taxes exempted from preferential policies include: business tax, value-added tax, enterprise income tax, property tax, urban land use tax, vehicle and vessel use tax, etc.
However, non-profit medical institutions engaged in non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc., should be subject to various taxes; Non-medical service income obtained by non-profit medical institutions, which is directly used to improve medical and health service conditions, can be deducted from taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the balance; The pharmacy of non-profit medical institutions is an independent drug retail enterprise, and various taxes shall be levied according to the provisions of the state.
(2) Tax policies on for-profit medical institutions
If the income obtained by for-profit medical institutions is directly used to improve health and medical conditions, the following concessions will be given within three years from the date of obtaining practice registration: the income from medical services obtained will be exempted from business tax; Exempt its self-produced and self-used preparations from value-added tax; Property tax, urban land use tax and vehicle and vessel use tax shall be exempted from the property, land, vehicle and vessel used by its institutions. However, the pharmacies of for-profit medical institutions are independent drug retail enterprises, and various taxes should be levied according to regulations.