Unincorporated organizations (individual, sole proprietorship, partnership) organizations generally pay personal income tax.
The tax rate with reference to the individual industrial and commercial tax rate according to the profit 5% ~ 35% progressive tax rate, however, because the individual
purchase and sale does not necessarily have an invoice, so there are local tax authorities in charge of the approved tax amount. In addition,
there may be small taxes involved such as property tax, land use tax and stamp duty.
Expanded Information:
Individual clinics are medical institutions that provide patients with outpatient diagnosis and
Individual clinics are medical institutions that provide outpatient diagnosis and treatment for patients, do not have inpatient beds (maternity beds), and
provide only diagnosis and treatment of common and frequent diseases that are easy to diagnose.
I. Personnel
(a) At least one licensed physician who has obtained the qualification of practicing physician, registered and practiced in medical and health care institutions for five years,
in good health.
(ii) At least one registered nurse.
(c) If there are medical and technical departments, there shall be at least 1 health technician of the corresponding specialty in each medical and technical department.
Second, housing
(a) a floor area of not less than 40 square meters.
(b) At least one consultation room, treatment room, disposal room.
(c) Each room is independent and in line with the hygienic layout and flow. Among them, the treatment room, disposal room area
are not less than 10 square meters; if there is an observation room, the use of the area of not less than 15 square meters.
Three, equipment
(a) basic equipment.
Diagnostic tables, chairs, square plates, gauze canisters, diagnostic stools, stethoscopes, sphygmomanometers, thermometers,
Tongue depressors, medicine cabinets, ultraviolet sterilizing lamps, dirt buckets, autoclave sterilization equipment, and disposal tables.
(ii) First aid equipment.
Oxygen cylinders (bags), cotters, dental pads, oral airways, artificial respirators.
(C) have other equipment corresponding to the diagnosis and treatment subjects carried out.
Of these, clinical testing, disinfection and supply with other legitimate institutions to sign relevant service contracts, by
other institutions to provide services, may not be equipped with laboratory and disinfection and supply room equipment.
Four, with the national unified regulations and technical specifications, the development of clinic staff
staff duties.
V. Registered capital in place, the amount determined by the provinces, autonomous regions and municipalities directly under the Central Health Administration.
Reference: