Medical Services Exemption Policy

Medical services belong to the scope of life services, and the provision of life services during the epidemic is exempted from VAT. The medical services here are not limited to those provided by taxpayers qualified as medical institutions to enjoy the exemption, as long as the income obtained belongs to the definition of the scope of the provision of medical services, it can be exempted from value-added tax. Income obtained by qualified non-profit organizations is exempted from enterprise income tax accordingly. However, the tax-exempt income does not include the income obtained by non-profit organizations engaged in profit-making activities.

I. Procedures for domestic enterprises to handle tax exemption procedures for imported equipment for technological transformation projects:

1. Enterprises apply for the project and prepare the feasibility study report of the project or the project implementation plan (see annex for content), and submit it to the Municipal Bureau of Economy and Development for approval.

2, the Municipal Economic and Development Bureau formally accepted, within 10 working days to make the project approval.

3. Enterprises apply for tax exemption and submit relevant information.

4. The Municipal Economic Development Bureau issues a project confirmation.

5. The enterprise goes to the relevant department of Xiamen Customs for tax exemption procedures.

Two, non-profit medical institutions tax policy:

1, non-profit medical institutions in accordance with the prices set by the state to obtain medical services income, exempt from all taxes.

2. Non-profit medical institutions are exempted from value-added tax on preparations produced for their own use.

3. Non-profit medical institutions are exempted from property tax, urban land use tax and vehicle and vessel use tax on property, land, vehicles and vessels for their own use.

Legal Basis: Provisions on the Use of Special VAT Invoices Article 11 Special invoices shall be issued in accordance with the following requirements:

(1) The items are complete and in line with the actual transaction;

(2) The handwriting is clear, and there shall be no crimp or misprinting;

(3) The invoice coupons and the credit coupons are stamped with the invoice special seal;

(iv) Issued in accordance with the time of occurrence of VAT obligations.

The purchaser shall have the right to reject special invoices that do not meet the above requirements.