In order to implement the Notice of General Office of the State Council Forwarding the Guiding Opinions of the State Council Economic Restructuring Office and Other Departments on the Reform of Medical and Health System in Cities and Towns (Guo Ban Fa [2] No.16) and promote the development of China's medical and health undertakings, with the approval of the State Council, the relevant tax policies for medical and health institutions are hereby notified as follows: 1. Tax policies for non-profit medical institutions (1) Income from medical services obtained by non-profit medical institutions at the prices stipulated by the state shall be exempted. Medical service income that is not obtained at the price stipulated by the state shall not enjoy this policy. Medical service refers to the services provided by medical service institutions for examination, diagnosis, treatment, rehabilitation, prevention and health care, delivery and family planning, as well as the business of providing medicines, medical materials, ambulances, ward accommodation and meals related to these services (the same below). (two) the non-profit medical institutions engaged in non-medical services income, such as rental income, property transfer income, training income, foreign investment income, etc. should be levied in accordance with the provisions of various taxes. The portion of non-medical service income obtained by non-profit medical institutions that is directly used to improve medical and health service conditions can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the balance. (3) The preparations produced and used by non-profit medical institutions are exempt from value-added tax. (four) the pharmacy of non-profit medical institutions is separated into independent pharmaceutical retail enterprises, and various taxes should be levied according to the regulations. (5) Property tax, urban land use tax and vehicle and vessel use tax shall be exempted from the real estate, land and vehicle and vessel used by non-profit medical institutions. II. Tax Policies for For-profit Medical Institutions (1) Taxes shall be levied according to regulations on the income obtained by for-profit medical institutions. However, in order to support the development of for-profit medical institutions, if the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, the following concessions will be given within three years from the date of obtaining the practice registration: the income from medical services obtained by them 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 for the self-use of for-profit medical institutions. After the expiration of the 3-year tax exemption, taxation will be resumed. (two) the pharmacy of for-profit medical institutions is separated into independent drug retail enterprises, and various taxes should be levied according to the regulations. Iii. Tax policies for health institutions such as disease control institutions and maternal and child health care institutions (1) Income from health services (including vaccination, allocation and sales) obtained by health institutions such as disease control institutions and maternal and child health care institutions at the prices set by the state shall be exempted from various taxes. Health service income that is not obtained according to the price stipulated by the state shall not enjoy this policy. If other operating income obtained by disease control institutions and health institutions such as maternal and child health care is directly used to improve the health service conditions of this health institution, its taxable income can be deducted after examination and approval by the tax authorities, and enterprise income tax can be levied on the balance. (2) Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the houses, land and vehicles occupied by health institutions such as disease control institutions and maternal and child health care institutions. Medical institutions need to declare their nature in writing to the administrative department of health, and carry out examination and approval and registration according to the Regulations on the Administration of Medical Institutions, which shall be approved by the administrative department of health that accepts their registration, and indicate "non-profit medical institutions" and "for-profit medical institutions" in the practice registration. The above-mentioned medical institutions specifically include: hospitals at all levels, outpatient departments (institutes), community health service centers (stations), emergency centers (stations), urban and rural health centers, nursing homes (institutes), sanatoriums, clinical inspection centers, etc. The above-mentioned health institutions such as disease control and maternal and child health care specifically include: health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various specialized disease prevention stations (institutes), maternal and child health care stations (stations) organized by governments at all levels, maternal and child health care institutions, child health care institutions, etc., and blood stations (blood centers) organized by governments at all levels.