Medical equipment to pay tax which tax

Medical equipment is very important, because each hospital in addition to the doctor's words, the role of medical equipment is also very obvious, so many people will choose to sell medical equipment, medical equipment sales are generally required to pay taxes. So, what taxes are paid on medical devices? The following is what I would like to introduce to you, I hope to be able to help you. First, medical equipment to pay taxes which tax

medical device companies to pay taxes and tax rates:

1, the main tax for the value-added tax, the tax rate of small-scale three percent, general taxpayers: seventeen percent.

2, additional taxes: urban construction and maintenance tax: seven percent of the amount of value-added tax; education surcharge: three percent of the amount of value-added tax.

3, Water Conservancy Fund: eight ten thousandths of the revenue.

4, stamp duty: three ten thousandths of the revenue.

5, personal income tax according to the actual personal tax rate table according to the excess payment.

According to the different objects of taxation can be divided into different kinds of taxes. Therefore, different tax objects is a tax differentiated from another tax the main sign, the name of the tax is generally named tax objects to name. If the value-added tax, known as value-added tax; tax on resources, known as resource tax.

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Second, medical device three certificates refers to which

three certificates refers to: medical device manufacturer's license, medical device business license, quasi-nominal medical device registration certificate.

The medical device production license is a medical device manufacturer must hold the documents, issued by the local Drug Administration audit. The medical device manufacturer should comply with the national medical device industry development plan and industrial policy.

Medical device license is a medical device business enterprises must have the documents, the opening of the second class of medical equipment business enterprises, should be to the provinces, autonomous regions and municipalities directly under the Central People's Government Drug Administration for the record; the opening of the third class of medical equipment business enterprises, should be by the provinces, autonomous regions and municipalities directly under the Central People's Government Drug Administration for examination and approval, and issued the "medical device business enterprise license".

The medical device registration, is the first step in the process.

The registration of medical devices refers to the process of systematic evaluation of the safety and efficacy of the medical devices to be marketed and sold and used in accordance with legal procedures to decide whether to agree to their sale and use.

It is divided into the registration of medical devices within the territory and the registration of medical devices outside the territory, the medical devices outside the territory, whether it is a class, class II, class III have to go to the State Food and Drug Administration in Beijing for: the territory of the first, class II medical devices in the local provincial or municipal food and drug supervision bureau for, class III to the State Food and Drug Administration for. The medical device registration certificate refers to the legal identity card of the medical machinery products.

Third, Commonly Used Drugs and Medical Devices

Home health care equipment: pain massage equipment, home health care self-testing equipment, blood pressure monitors, electronic thermometers, multi-functional therapeutic instrument, laser therapeutic instrument, glucose meter, diabetes therapeutic instrument, eyesight improvement equipment, sleep improvement equipment, oral hygiene Health products, family emergency treatment products.

Home health care massage products: electric massage chairs / beds, massage rods, massage whackers, massage pillows, massage cushions, massage belts, blood circulation machine, foot baths, foot massager, handheld massager, massage bathtubs, dumping belt, therapeutic instrument, foot therapy device, weight loss belt, car cushions, kneading cushions, massage chairs, breast augmentation device, beauty massager.

Home medical rehabilitation equipment: home cervical and lumbar traction device, traction chair, physical therapy equipment, sleep instrument, massage instrument, functional chairs, functional beds, support, medical inflatable air cushion, oxygen machine, decoction device, hearing aids and so on.

Home care equipment: home rehabilitation nursing aids, women's pregnancy and baby care products, home with the supply of gas transmission equipment, oxygen cylinders, oxygen bags, family first aid kit, blood pressure monitors, blood glucose meters, nursing beds.

Commonly used medical equipment in hospitals: trauma disposal vehicles, surgical beds, surgical lights, monitors, anesthesia machines, respiratory machines, blood cell analyzers, differentiation analyzers, enzyme markers, plate washers, urine analyzers, ultrasound (ultrasound, ultrasound, etc.), X-ray machines, nuclear magnetic *** vibration and so on.

New medical devices

With the development of science and technology, some institutions of science and technology is also rapidly transformed into results. Some new manufacturers produce patented products also appeared in the market. Including some home and hospital equipment commonly used, such as medical trauma disposal car.

The above is for you to organize the medical equipment to pay tax which tax related legal knowledge. In summary, the medical equipment tax is generally pay value-added tax, stamp duty, personal income tax, surtax and so on.