1. Value-added tax (VAT) incentives: according to the State Administration of Taxation (SAT), the VAT rate for medical institutions is 3%, while the VAT rate for enterprises in the pharmaceutical manufacturing industry, medical equipment manufacturing industry, and medical equipment repairing and dispensing industry is 13%. In addition, the VAT rate for pharmaceutical sales enterprises is 17%, but 13% can be applied for qualified enterprises.
2. Income tax incentives: For enterprises engaged in medical services, those that meet the relevant conditions are subject to income tax incentives, such as enjoying preferential tax rates, tax exemptions and reductions. Among them, medical organizations can choose to calculate taxable income according to actual profits or paid profits according to the actual situation.
3. Exemption from urban maintenance and construction tax and education surcharge: medical institutions and other medical enterprises are exempt from urban maintenance and construction tax and education surcharge.
4. Reduction and exemption of property tax and land use tax: For medical institutions or other enterprises engaged in medical services, they can enjoy tax incentives such as reduction and exemption of property tax and land use tax if they meet the relevant conditions.
The specific provisions of tax include the following:
1, tax type: tax is divided into different tax types according to different sources of property, behavior and income, such as value-added tax, personal income tax, enterprise income tax, property tax, etc.;
2, tax rate: all kinds of taxes have corresponding tax rates, the tax rate refers to the proportion of taxes that should be paid by taxpayers, which is formulated according to different tax types and policies;
2, tax rate: various taxes have corresponding tax rates, which refers to the proportion of taxes that taxpayers should pay, according to different tax types and policies. The tax rate is the proportion of taxpayers should pay tax, according to different tax types and policies;
3, tax base: the tax base refers to the taxpayers need to pay taxes based on the calculation of the tax base, generally based on the taxpayer's income, profit or consumption, etc. The corresponding tax base for different taxes. Different types of taxes correspond to different tax base;
4, tax declaration and payment: taxpayers need to make tax declaration and payment in accordance with the stipulated time, otherwise they will face corresponding fines and penalties;
5, tax exemptions and exemptions: the tax law also stipulates some tax exemptions and exemptions under specific circumstances, such as tax exemptions and exemptions for specific industries, regions, and groups of people.
In summary, the specific provisions of the tax are stipulated by the tax law and tax regulations and other relevant laws and regulations, and taxpayers need to understand and comply with the local policies and regulations. At the same time, tax policies may be adjusted and changed at different times and under different circumstances, and taxpayers need to keep abreast of and comply with the latest relevant policies and regulations.
Legal basis:
Article 3 of the Law of the People's Republic of China on the Administration of Taxation and Collection
The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and reimbursements, shall be implemented in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. 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, tax exemptions, tax refunds, tax reimbursements and other decisions that conflict with tax laws and administrative regulations.