Multiplication calculation, according to query on Hualv.com, August 30, 2023.
1. The applicable value-added tax rate for general taxpayers when medical institutions provide services to hospitals is 6%. That is, if you consume 100 yuan, multiply 100 by 0.06, and the result is 6, so a value-added tax is generated. It’s 6 yuan.
2. For small-scale taxpayers, the tax rate is 3%, that is, if the consumption is 100 yuan, multiply 100 by 0.03, and the result is 3, so the value-added tax is 3 yuan.