What are the tax policies of medical institutions?
I. Tax Policies of Non-profit Medical Institutions
(1) Non-profit medical institutions shall be exempted from various taxes according to the medical service income obtained by state price. Medical service income that is not obtained at the price stipulated by the state does not enjoy this policy.
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 (the same below).
(two) the income of non-profit medical institutions engaged in non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc., shall be subject to various taxes. Non-medical service income obtained by non-profit medical institutions, which is directly used to improve medical and health service conditions, can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the difference.
(3) Preparations produced and used by non-profit medical institutions are exempt from VAT.
(four) the pharmacy of non-profit medical institutions is separated into independent pharmaceutical retail enterprises, and various taxes should be levied according to the regulations.
(5) The real estate, land and vehicles and boats used by non-profit medical institutions shall be exempted from property tax, urban land use tax and vehicle and boat use tax.
Two, about the tax policy of for-profit medical institutions.
(1) Taxing the income obtained by for-profit medical institutions in accordance with regulations. However, in order to support the development of for-profit medical institutions, if the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, the following concessions will be given within three years from the date of obtaining practice registration: the income from medical services obtained by them is exempt from business tax; Exempt its self-produced and self-used preparations from value-added tax; For-profit medical institutions are exempt from property tax, urban land use tax and vehicle and vessel use tax for their own use. After the expiration of the three-year tax exemption, taxation will be resumed.
(two) the pharmacy of for-profit medical institutions is separated into independent drug retail enterprises, and various taxes should be levied according to the regulations.
Three. Tax policies of health institutions such as disease control institutions and maternal and child health care institutions.
(1) The income from health services (including vaccination, allocation and sales) obtained by health institutions such as disease control institutions and maternal and child health care institutions at the prices set by the state shall be exempted from various taxes. Health service income that is not obtained at the price stipulated by the state does not enjoy this policy. Other operating income obtained by health institutions such as disease control institutions and maternal and child health care institutions is directly used to improve the health service conditions of this health institution. After examination and approval by the tax authorities, the taxable income can be deducted, and the balance can be subject to enterprise income tax.
(2) Houses, land and vehicles occupied by health institutions such as disease control institutions and maternal and child health care institutions are exempt from property tax, urban land use tax and vehicle and vessel use tax.
Medical institutions need to declare the nature in writing to the administrative department of health, and carry out examination and approval registration in accordance with the Regulations on the Administration of Medical Institutions, which shall be approved by the administrative department of health that accepts their registration, and indicate "non-profit medical institutions" and "for-profit medical institutions" in the practice registration.
The above medical institutions specifically include: hospitals at all levels, clinics, community health service centers (stations), emergency centers (stations), urban and rural health centers, sanatoriums (stations), sanatoriums, clinical inspection centers, etc. The above-mentioned disease control and maternal and child health care institutions specifically include: health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various professional disease prevention stations (institutes), maternal and child health care institutes (stations) organized by governments at all levels, and child health care institutions. And blood stations (blood centers) organized by governments at all levels.