About the procedure: In order to increase medical resources and alleviate the problem of difficult access to medical care, units or individuals are encouraged to set up specialized hospitals, outpatient clinics and clinics and other medical institutions. As long as meet the professional and technical qualifications of physicians and above and obtain a "practicing certificate", good health and can personally preside over the medical work, up to the date of application, 2 years without more than 2 medical errors occurred in the conditions, the unit or individual can apply for the opening of the medical institution to the district health administration department to submit an application for the establishment of the local health care administration. The unit or individual applying to open an outpatient department or clinic shall submit to the health administrative department the name, address, floor area of the proposed medical institution, the subjects to be opened, medical equipment, the status of professional health personnel and the treatment plan for sewage and dirt, and other information, and submit a Feasibility Analysis Report to the health administrative department. Institutions to set up a pharmacy, should be set up within 10 working days from the date of the pharmacy reported to the district health administrative department for the record, while the district health administrative department within 5 days after the record in a timely manner to inform the municipal drug supervision and management department in writing, the municipal drug supervision and management department in the receipt of the written notice of the district health administrative department, the pharmacy of the health care institution to carry out inspections, and will be informed in writing to the district health administrative department of the inspection situation The medical institution shall set up a pharmacy and inform the district health administration department in writing of the inspection situation. Medical institutions to set up a pharmacy, should be set up in accordance with the relevant provisions of the drug management pharmacy, and with the prescription paper issued by the drug, not to sell drugs to the public. And medical institutions do not issue drugs on prescription pads, the health administrative department shall order them to make corrections and impose a fine of 5,000 yuan. Medical institutions in violation of the provisions of the pharmacy or external sales of drugs, by the city drug supervision and management department shall be punished according to law. Any unit or individual has the right to complain about the violations of medical institutions. And the city and district health administration departments shall establish a complaint handling system, and shall investigate and deal with the complaints filed by the units or individuals within 60 days, and inform the complainants of the investigation and dealing with the situation. If a medical institution carries out diagnosis and treatment activities beyond the approved scope of the Medical Institution Practice License and causes harm to patients, the health administrative department shall confiscate the illegal gains, impose a fine of 10,000 yuan, and revoke its Medical Institution Practice License. At the same time, practicing physicians who run medical institutions to practice medicine without approval will also be referred by the municipal health administration to the higher health administration for revocation of their practicing certificates. About Tax:
According to Article 8 of the Provisional Regulations on Business Tax of the People's Republic of China (State Council Decree No. 540), medical services provided by hospitals, clinics and other medical institutions are exempt from business tax. There are no tax incentives for for-profit hospitals that are sole proprietorship partnerships and their investors in respect of personal income tax. (i) All taxes are levied on the income obtained by for-profit organizations in accordance with the regulations. However, in order to support the development of for-profit medical institutions, for-profit medical institutions that use their income directly to improve medical and health conditions shall be granted the following preferential policies for a period of three years from the date of obtaining the registration of their practice: exemption of business tax on the income from medical services; exemption of value-added tax on preparations for self-production and self-consumption; and exemption of real estate, urban land use tax, and vehicle and vessel use tax on property, land and vessels used by the for-profit medical institutions for their own purposes. The property, land, vehicles and vessels used by the for-profit medical organizations are exempted from property tax, urban land use tax and vehicle and vessel use tax.
(2) The pharmacy of a for-profit medical institution is separated into an independent drug retailing enterprise, and the tax shall be levied in accordance with the regulations.