What are the tax rates on the sale of medical devices? What other taxes are involved?

VAT is 17% and 4% on sales revenue (applicable to general VAT taxpayers and small-scale taxpayers, respectively).

The types of taxes involved?

1. Urban construction tax is paid at 7% of the VAT paid; ?

2. Education surcharge is paid at 3% of the VAT paid;?

3. Local education surcharge is paid at 2% of the VAT paid;?

4, stamp duty: purchase and sale contracts at three ten thousandths of the amount of the purchase and sale of decals; books at 5 yuan / book payment (annual opening); annual "paid-in capital" and "capital surplus" and five ten thousandths of the sum paid (the first year by the full amount, and then by the annual increase in part to pay);? (The full amount is paid in the first year, and then the annual increase is paid);?

5, urban land use tax according to the actual occupation of the land area to pay (local regulations vary, XX yuan / square meter).

Since VAT implements the system of tax deduction with VAT special invoices, the accounting level of taxpayers is required to be higher, requiring accurate accounting of output tax, input tax and taxable amount. However, the actual situation is that there are many taxpayers who cannot meet this requirement. Therefore, the Provisional Regulations on Value-added Tax of the People's Republic of China classify taxpayers into general taxpayers and small-scale taxpayers according to the size of their business and the soundness of their accounting.

General Taxpayers

(1) Taxpayers producing goods or providing taxable services, and taxpayers mainly producing goods or providing taxable services (i.e., the annual sales of the taxpayer's production of goods or provision of taxable services accounted for more than 50% of the taxable sales) and also engaging in the wholesaling or retailing of goods, with an annual taxable sales exceeding 500,000 yuan;

(2) taxpayers engaging in the wholesaling or retailing of goods; and >(2) engaged in the wholesale or retail operation of goods, with annual taxable sales exceeding 800,000 yuan.

Small-scale taxpayers

(1) Taxpayers engaged in the production of goods or the provision of taxable labor services, as well as taxpayers engaged in the production of goods or the provision of taxable labor services mainly (i.e., the taxpayer's annual sales of the production of goods or the provision of labor services account for more than 50% of the annual taxable sales), and also engaging in the wholesaling or retailing of goods, with the annual value-added tax (VAT) sales (referred to as taxable sales) is less than 500,000 yuan (inclusive).

(2) Taxpayers other than those specified above with annual taxable sales of less than 800,000 yuan (inclusive).

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