Hospitals are generally public welfare, so there is some support for concessions, but will be distinguished by whether or not they are profitable. The state's public hospitals are not taxed, exempt from business tax, value-added tax, enterprise income tax, but to fulfill the obligation to withhold personal income tax. Private hospitals are exempt from business tax and value-added tax, but they are required to collect personal income tax from investors and fulfill the obligation to withhold and pay personal income tax.
Second, analyze the details
Enterprise income tax refers to a kind of income tax levied on enterprises and other organizations in China that obtain income with their production and operation income as the object of taxation. As an enterprise income taxpayer, you pay enterprise income tax. However, sole proprietorships and partnerships are excluded.
Three, what is included in the medical income
Medical expenses are all kinds of expenses incurred by patients for treatment. It includes not only the doctor's medical and surgical fees, but also the costs of hospitalization, nursing care, and hospital equipment. The governmental social insurance organization signs a contract with a private medical institution in which the patient pays for his or her own medical expenses and then repays the social insurance organization in whole or in part. The conditions for entitlement to medical insurance should be determined by the number of years of employment or insurance premium payment. China's Medical System Nowadays, China's medical insurance system is divided into the public **** medical system practiced by state organs and institutions and the labor insurance system practiced by enterprises. Medical expenses are borne by the state or enterprises.