1. The other operating income of all medical institutions, less relevant costs, expenses and losses, shall be subject to enterprise income tax in accordance with the law; the other operating income of nonprofit hospitals, if used directly to improve the health service conditions of the health institution, may be deducted from its taxable income upon examination and approval of the tax authorities and the enterprise income tax shall be levied on the remaining balance. Income tax is levied on the balance.
2. Property and land used by for-profit medical institutions are subject to property tax and land use tax after three years of registration; property and land used by non-profit medical institutions are exempted from property tax and land use tax.
3. Vehicle and vessel tax shall be levied on all vehicles and vessels used by medical institutions in accordance with the law.
4. All medical institutions shall be subject to deed tax on the transfer of real estate and land value-added tax on the transfer of real estate.
5, all medical institutions that pay value-added tax, consumption tax, must be levied in accordance with the associated urban maintenance and construction tax, education surcharge, or local education surcharge.
6. Individuals who are sole proprietors, individual partnerships, individual medical institutions or clinics shall be subject to individual income tax in accordance with the law.
7. All medical institutions that pay wages and salaries in excess of the starting point of the individual income tax, or pay for non-specialist outpatient consultations, consultations, and main surgery, or pay interest, dividends, or bonuses, shall withhold and pay (or declare on their own) wages and salaries, compensation for services, and dividends and interest and bonuses, and other individual income tax according to the law.
8, the local provincial and municipal governments provide for other, such as water conservancy funds, local education surcharge, the disabled security fund and so on. The specific regulations of the government where the hospital is located shall prevail.
9. The identification and division of for-profit and non-profit medical institutions and their revenues shall be carried out in accordance with the relevant provisions of the Circular on Issues Relating to the Administration of Tax-Exempt Qualification Recognition for Non-Profit Organizations of Cai Shui [2009] No. 122 and Cai Shui (2018) No. 13. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds, and supplementary taxes, and other decisions that conflict with the tax laws and administrative regulations.
Article 4 Laws and administrative regulations provide that units and individuals with tax obligations are taxpayers. Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals for the withholding agent. Taxpayers, withholding agents must be in accordance with the provisions of laws and administrative regulations to pay taxes, withholding, collection and payment of taxes.
Article 5 The competent tax authorities under the State Council shall be in charge of the administration of national tax collection. The local state tax bureaus and local tax bureaus shall carry out the collection and management of taxes in accordance with the scope of tax collection and management prescribed by the State Council respectively. Local people's governments at all levels shall, in accordance with the law, strengthen their leadership or coordination of the administration of tax collection in their administrative areas, support the tax authorities in the performance of their duties in accordance with the law, calculate the amount of tax in accordance with the legal tax rate, and collect the tax in accordance with the law. All relevant departments and units shall support and assist the tax authorities in carrying out their duties in accordance with the law. Tax authorities in accordance with the law to carry out their duties, any unit or individual shall not be obstructed.