Do medical institutions in Yunnan need to file with the tax bureau for exemption from value-added tax?

No need. According to the Value-added Tax Law of People's Republic of China (PRC) and relevant regulations, medical and health services provided by qualified medical institutions are exempt from value-added tax. When conducting business, medical institutions can operate directly in accordance with the tax exemption policy, without filing with the tax bureau or paying value-added tax.

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