Medical device company tax incentives

I. Medical device tax incentives enterprise type

Limited liability company (Hong Kong, Macao and Taiwan legal person sole proprietorship)

II. Medical device tax incentives enterprise belongs to the city

Shaanxi

III. Medical device tax incentives enterprise belongs to the industry

IV. p> Health

Four, medical equipment tax incentives for enterprises to participate in the number of requirements

greater than or equal to 20 people

Five, medical equipment tax incentives for specific details

1. Medical equipment and equipment installation, maintenance and after-sales service VAT rebate 45%

2. Class II: medical equipment 6856-2 bed production, sales of individual income tax tax incentives 70%

3. Medical equipment, computer hardware and software and consumables, construction materials, hardware and electrical appliances, automobile sales enterprise income tax rebate of 27%

4. Office supplies, electronic products, instruments and meters, machinery and equipment, communication equipment, computer hardware and software supporting the sale of the product Enterprise VAT park incentives 9%

5. Instrumentation sales, installation, leasing, maintenance of additional tax local retention incentives 16%

6. licensing projects: state trade management of the import and export of goods 49% of the individual tax tax rebate

7. Production of Class I medical equipment, production of Class II medical equipment, 17% of the local retention of income tax rebate

8. The state restricts the operation of the enterprise or prohibit the import and export of goods and technologies, except for the VAT value-added tax. Except for the import and export of goods and technology VAT support 12%

9. 6856 ward care equipment and appliances, 6840 clinical testing and analytical instruments, personal tax regional retention support 38%

10. A class of medical devices, daily necessities, health care appliances, bedding, needlework, clothing and apparel, labor supplies, sales of additional tax parks to support 90%

11. A class of medical devices, medical devices, medical devices of the second class, the production of income tax local retention of 17%

11. Medical devices, Class II medical devices, the production of personal income tax regional retention support 84%

12. Medical device research, development, technical consulting, technology transfer enterprises VAT tax incentives 22%

13. Class III 6846 implantable materials and artificial organs 79% of the enterprise income tax rebate

14. Technical services in the field of medical device technology support income tax 82%

15. 33% VAT rebate for research and development, production, sales, service and installation of highland oxygen equipment

16. 19% VAT tax rebate for enterprises selling chemical reagents, glass products, hardware and electrical appliances, office supplies and non-woven products

17. Manufacturing, processing and wholesaling of hardware, punched parts, plastic products, plastic products, valves and Class I medical devices, Retail enterprise income tax local retention rebate 44%

18. Biotechnology development, technical consulting, technical services, personal income tax park support 18%

19. Production and sales of disinfectants, disinfectant products, civilian masks income tax local retention incentive of 36%

20. The second category 6854 operating room, emergency room, diagnostic and treatment room equipment and appliances additional tax park incentive of 3%