Among them, non-profit hospitals or institutions include non-profit medical institutions and public medical institutions organized by social capital. One characteristic different from for-profit medical institutions is whether the business goal pursues profit maximization; The goal of for-profit medical institutions is to make money.
Extended data:
Relevant value-added tax policies of non-profit medical institutions;
1. Tax non-medical service income such as rental income, property transfer income and training income of non-profit medical institutions.
2. If the non-medical service income obtained by non-profit medical institutions is directly used to improve the medical and health service conditions, it can be deducted from its taxable income with the approval of the tax authorities, and the balance will be paid enterprise income tax.
3. Preparations produced and used by non-profit medical institutions are exempt from VAT.
4 pharmacies of non-profit medical institutions are separated into independent drug retail enterprises, and various taxes are levied according to regulations.
Baidu encyclopedia-non-profit medical institutions
Provisions of Shanxi Provincial Taxation Bureau, State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC)-Relevant VAT policies of non-profit medical institutions