Non-profit, there are many areas of private hospitals, are used in the public hospital accounting methods, is not set up depreciation. Generally speaking, private hospitals should set up accounting entries according to the enterprise.
Additionally, this piece of health actually includes medical, health, administrative, hospitals are set up by the medical unit to set up accounts. Disease control, women and children are specifically set up by the health unit. In the "Hospital Accounting System" in the concept of "depreciation" is not explicitly mentioned, but the provisions of the book value of fixed assets at a certain rate to extract the repair fund, through the "special fund, general repair fund" to account for.
The current system of accounting for: in the withdrawal of the general repair fund, debit: medical expenditures, general repairs and purchases; credit: special funds, general repairs and purchases. In the accounting of fixed assets, the current system has many problems, it is said to be reformed soon.
Taxes paid
1. Non-profit medical institutions are exempted from all taxes on the income from medical services at prices set by the state.
2. Income obtained by non-profit medical institutions from non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc. shall be subject to all taxes in accordance with the regulations. Non-profit medical institutions will obtain non-medical services income, directly used to improve the conditions of medical and health services, can be approved by the tax authorities to offset their taxable income, the balance of the enterprise income tax.
3. The value-added tax (VAT) is exempted for the preparations produced by non-profit medical institutions for their own use.
4. Non-profit medical institutions are exempted from property tax, urban land use tax and vehicle and vessel use tax on property, land, vehicles and vessels for their own use.
5. Withholding and payment of personal income tax is required.
6. All kinds of taxable contracts, vouchers, rights licenses and photos should pay stamp duty.