Legal analysis: for-profit hospitals need to pay:
1. exempted from value-added tax (VAT) on its income from medical services2. exempted from VAT on its own preparations for its own use3. the date of registration of its licenses, the following concessions will be given for three years: land, vehicles and boats are exempted from real estate tax, urban land-use tax and vehicle and boat use tax. 3 years after the expiry of the exemption period the tax is resumed4. need to pay enterprise Income tax 5, need to withhold and pay personal income tax 6, all kinds of taxable contracts, vouchers, rights licenses and other licenses should pay stamp duty.
Legal basis: "Chinese People's *** and State Tax Collection and Administration Law"
Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers, and to promote the economic and social development, the formulation of this law.
Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.
Article 3 The levying and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, and tax reimbursements, shall be carried out in accordance with the provisions of the law, and where the State Council is authorized to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.
No organ, unit or individual shall violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reimbursements, and other decisions that conflict with the tax laws and administrative regulations.
Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.
Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.