Medical devices in vitro diagnostic reagents branch on a few points of tax

In vitro diagnostic reagents medical device business enterprise approval of general taxpayers need to be 12 consecutive months sales of more than 800,000 yuan, the first for the company can then tax registration certificate out of the month after the free application for the qualification of general taxpayers, general taxpayers qualification to pay the tax point is 17%, the output and input tax can be deducted.