In our country, there are many non-profit medical institutions. Like for-profit medical institutions, they all provide medical services to the public and are an indispensable part of the medical system. Non-profit medical institutions need to pay certain taxes during their operations, and different taxes have different tax rates. So, do you know what the tax rate is for for-profit medical institutions? Next, let’s answer the question in the article with the editor.
What is the tax rate for for-profit medical institutions?
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 tax rate will be automatically reduced. From the date they obtain practice registration, the medical service income they obtain is exempt from business tax; the properties, land, vehicles and vessels used by for-profit medical institutions for their own use are exempt from real estate tax, urban land use tax and vehicle and vessel use tax.
(1) Scope of business tax exemption
All income derived from medical services provided by for-profit medical institutions shall be exempted from taxation. However, other non-medical service income (such as cosmetology, etc.) should be levied business tax according to regulations.
(2) Collection of corporate income tax
For profit-making medical institutions whose economic nature is a general joint-stock system, corporate income tax should be levied in accordance with regulations. At present, the taxable income rate for for-profit medical institutions is 3-5%, and the calculation method is as follows:
The amount of corporate income tax payable = the taxable income × 25%
Should Taxable income = business income × 3-5%
(3-5% is determined by the local tax bureau.)
(3) Collection of personal income tax
Personal income tax should be levied according to regulations for for-profit medical institutions whose economic nature is a general joint-stock system.
In principle, personal income tax is assessed and levied, and is divided into two categories: medical institutions that implement assessed and assessed corporate income tax, the personal income tax collection rate is 0.5%; medical institutions that implement corporate income tax audit and collection, the personal income tax collection rate is 0.5%; The personal income tax rate is 0.3%. Monthly personal income tax payable = business income × collection rate.
(4) Collection of personal income tax for sole proprietorships and partnerships
For for-profit medical institutions whose economic nature is sole proprietorships and partnerships, investors’ personal income tax should be levied according to regulations and non-investor personal income tax, in principle, also adopt two collection methods.
(1) Approved collection. At present, our city implements a combined collection of investor personal income tax and non-investor personal income tax for for-profit medical institutions that levy approved personal income tax, with a minimum collection rate of 1.5%. That is to say, the amount of personal income tax payable = operating income × 1.5%.
(2) Audit and collection. For for-profit medical institutions that implement audit and collection, they should fill in the "Zhejiang Province Local Tax Comprehensive Return Form" within 15 days after the quarter, and first pay in advance investor personal income tax and non-investor personal income tax at a levy rate of 0.8% of operating income. . Within 3 months after the end of the year, the "Individual Income Tax Return for Investors in Sole Proprietorships and Partnership Enterprises" shall be filled in and settled based on the actual production and operation conditions of the enterprise.
(5) Collection of real estate and land taxes
Zhejiang Province stipulates that real estate tax is calculated and paid based on the balance after deducting 30% of the original value of the property at a time, with a tax rate of 1.2%; If the house is rented out, the rental income from the property will be the basis for calculating property tax, and the tax rate is 12%.
(6) Urban maintenance and construction tax, education surcharge, and local education surcharge
For for-profit medical institutions, urban construction tax, education surcharge, and local education surcharge The tax calculation basis is consistent, and the tax calculation basis is based on the actual business tax paid by the taxpayer. If the business tax is exempt, there will be no taxable liability for value-added tax, and urban construction tax and education surcharges will not need to be paid.