What taxes do hospitals pay

There is no tax on public hospitals, but medical staff are subject to personal income tax. According to Article 8 of the Provisional Regulations on Business Tax of the People's Republic of China*** and the State of China, medical services provided by hospitals, clinics and other medical institutions are exempt from business tax.

According to Article 1, Paragraph 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Tax Policies for Medical and Healthcare Institutions, non-profit medical institutions are exempted from all taxes on the income from medical services obtained in accordance with the prices set by the state.

The taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers are fully liable to pay tax and must pay individual income tax on all their income derived from within and outside China, while non-resident taxpayers pay individual income tax only on their income derived from within China.

Individual income tax is a kind of income tax levied by the state on the income of its own citizens, individuals residing in the territory of the state, and the income of individuals outside the state derived from the state.

The turnover of a taxpayer is the entire price and out-of-prices expenses charged by the taxpayer for the provision of taxable services, the transfer of intangible assets or the sale of real estate. (ii) If a taxpayer engages in the tourism business, the turnover shall be the balance of all prices and out-of-the-money expenses obtained by the taxpayer after deducting the costs of accommodation, meals, transportation, entrance fees to tourist attractions, and tourist fees paid to other enterprises for picking up tour groups on behalf of the tourists;

(iii) If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of all prices and out-of-the-money expenses obtained by the taxpayer after deducting the subcontracting payments made by the taxpayer to other units;

Baidu Encyclopedia. Provisional Regulations of the People's Republic of China on Business Tax