1. The medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from various taxes. 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).

2. The non-profit medical institutions shall collect all kinds of taxes on the income from non-medical services, such as rental income, property transfer income, training income and foreign investment income. 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 VAT.

4. The pharmacies of non-profit medical institutions are separated into independent drug retail enterprises, and various taxes shall be levied according to regulations.

5. Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the houses, land and vehicles used by non-profit medical institutions. "

Proof materials for" self-use ":

(1) A written explanation of the property rights and use of the house and the use of income;

(2) Obtaining the relevant approval certification materials for the self-built house in the house sales contract b2;

(3) invoices for purchasing houses c2 related invoices for self-built houses

6. Personal income tax needs to be withheld and remitted.

7. Stamp duty shall be paid on all kinds of taxable contracts, vouchers and licenses of rights.

Preferential tax policies for for-profit medical structures

According to the provisions on tax policies for for-profit medical institutions in the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Tax Policies for Medical and Health Institutions:

The following preferential policies shall be given within three years from the date of obtaining the practice registration:

1. The income from medical services obtained by them shall be exempted from business tax;

2. The self-produced and self-used preparations are exempt from VAT;

3. Property tax, urban land use tax and vehicle and vessel use tax are exempted for the self-use property, land and vehicle and vessel of for-profit medical institutions. After the expiration of the 3-year tax exemption, taxation will be resumed.

4. Corporate income tax is required;

5. Personal income tax needs to be withheld and remitted

6. Stamp duty should be paid for all kinds of taxable contracts, vouchers and licenses.

article 3 (1) of the individual income tax law of the people's Republic of China applies an excess progressive tax rate of 3% to 45% for comprehensive income (the tax rate table is attached); (2) For operating income, an excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 2%.