Invoicing hospitals need to be invoiced or special invoices

Universal invoice. According to the provisions of Article 3 of the "Chinese People's *** and State Invoice Management Measures", hospitals, clinics and other medical institutions to provide medical services to collect fees for the use of a variety of fee vouchers belong to the category of invoices, and its specific management and management methods, by the local tax authorities in accordance with the actual situation of the local determination. The services provided by hospitals belong to medical services, so they are low tax rate services and can only issue ordinary invoices with a tax point of 6%. Only tax authorities and other specific places need to issue special invoices. So to the hospital invoice need to open the general invoice.