1. According to the Provisional Regulations of the People's Republic of China on Business Tax (Order No.540th of the State Council of the People's Republic of China) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance of People's Republic of China (PRC) on Tax Policies of Medical and Health Institutions (No.42 of Caishui [2000]), medical services provided by hospitals, clinics and other medical institutions are exempt from business tax. Medical service refers to the services provided by medical service institutions such as examination, diagnosis, treatment, rehabilitation, preventive health care, delivery and family planning, as well as the provision of drugs, medical materials, ambulances, ward accommodation and meals related to these services.
2. The preparations produced and used by for-profit medical institutions shall be exempted from value-added tax within 3 years.
Second, the property and behavior tax:
According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Relevant Tax Policies of Medical and Health Institutions (Caishui [2000] No.42), the property and land occupied by for-profit medical institutions shall be exempted from property tax and urban land use tax within three years.