What taxes do medical and health institutions need to pay?
I. Business tax
The business tax preferential policies of medical and health institutions are divided into three parts:
(1) Tax policy for non-profit medical institutions: The medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from business tax. Medical service income that is not obtained at the price stipulated by the state does not enjoy this policy.
(II) Tax policy of for-profit medical institutions: The income directly used to improve medical and health conditions obtained by for-profit medical institutions shall be exempted from business tax within 3 years from the date of obtaining practice registration after examination and approval by the competent tax authorities.
(3) Tax policies of health institutions such as disease control institutions and maternal and child health care institutions: The income from health services 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 business tax.
Medical services provided by hospitals, clinics and other medical institutions are exempt from business tax. Medical services provided by hospitals, clinics and other medical institutions refer to services such as diagnosis, treatment and epidemic prevention, delivery and family planning provided to patients, as well as services such as medicines, medical devices, ward accommodation and meals related to these services;
In addition to the above-mentioned tax-free business, other businesses that should pay business tax should pay business tax, enterprise income tax, urban maintenance and construction tax, education surcharge, etc.
Taxpayer's turnover is the total price and extra-price expenses charged by the taxpayer to the other party for providing taxable services, transferring intangible assets or selling real estate.
Taxable amount = turnover × tax rate
The tax payable is calculated in RMB. Taxpayers who settle their turnover in foreign exchange shall convert it into RMB according to the foreign exchange market price.
Second, the urban maintenance and construction tax
The tax basis of urban maintenance and construction tax is the business tax actually paid by taxpayers. The tax rates are 7%, 5% and 1% respectively. Calculation formula: tax payable = business tax × tax rate.
Third, education surcharge.
The tax basis of education surcharge is the actual tax paid by taxpayers, and the surcharge rate is 3%. Calculation formula: education surcharge payable = business tax payable × tax rate.
Fourth, property tax.
Belonging to enterprises or self-supporting institutions, all their real estate and land are required to pay property tax and urban land use tax. If it is a financial institution, it is required to pay property tax and urban land use tax on all its non-business premises and land (for operation, lease, etc.). ).
Verb (abbreviation of verb) urban land use tax
Urban land use tax is a kind of tax levied on units and individuals who have the right to use land in cities, counties, towns and industrial and mining areas according to the actual occupied land area.
Annual tax payable = ∑ (actually occupied taxable land area × applicable tax amount).
Stamp duty on intransitive verbs
Stamp duty is a kind of voucher tax with behavioral nature, which is levied on all kinds of vouchers listed in the provisional regulations on stamp duty in economic activities and economic exchanges. It is divided into ad valorem tax and specific tax.
Ad valorem tax: tax payable = tax payable × tax rate.
Specific tax amount: tax payable = number of vouchers × unit tax amount.
Seven. contract tax
Units to undertake the "Provisional Regulations on Deed Tax in People's Republic of China (PRC)" provisions outside the scope of tax exemption, but also need to pay deed tax in time.
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