What tax does the medical industry need to pay and what is the tax rate?

The medical industry involves a lot of industry content, not simply refers to hospitals only. This also includes medical equipment, drugs, health management and so on. Compared with its industry, the tax types involved, the tax rate is certainly different, that the medical industry need to pay what tax, the tax rate is how much? The question of tax types and tax rates are introduced as follows.

Medical industry need to pay what tax tax rate is how much?

The medical industry involves more, here we take the medical equipment company as an example:

Involved in the payment of tax types are: value-added tax, urban construction tax, education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax, and so on. About if the company does not generate profits, need to pay taxes on this issue, because profits and income tax, if the income tax belongs to the checking of accounts, no profits do not pay income tax, but other taxes have nothing to do with profits.

1, the main tax for the value-added tax, the tax rate of small-scale three percent, general taxpayers: seventeen percent;

2, additional taxes: urban construction and maintenance tax: seven percent of the amount of value-added tax; educational surcharges: three percent of the amount of value-added tax;

3, the water conservancy fund: eight ten thousandths of the revenue;

4, the stamp duty: three ten thousandths of the revenue;

5, the personal income tax by the The actual personal tax rate table according to the excess to pay.

Pharmaceutical invoices involved in the tax and tax rate is how much?

Medical invoices of conventional taxes and tax rates are:

1, value-added tax (small-scale taxpayers tax rate of 3%, general taxpayers tax rate of 17%)

2, urban construction tax (value-added tax + business tax + consumption tax) tax amount * the applicable tax rate, the applicable tax here refers to taxpayers located in the urban areas of the tax rate of 7% in the county, town, large and medium-sized mining enterprises are not in the county, the tax rate of 7% in the town, the tax rate of 7% in the county. The tax rate is 5% in county cities and towns, and 1% in cities, counties and towns not located in the urban area

3. Education surcharge (VAT + business tax + consumption tax) tax payment * 3%

4. Local education surcharge (VAT + business tax + consumption tax) tax payment * 2%

5. Water Conservancy Construction Fund (accrued and paid according to the 0.1% of the sales revenue)

6. Enterprise Income Tax (Total profit*25%). The new income tax law provides that the statutory tax rate of 25%, domestic enterprises and foreign-funded enterprises are the same, the state needs to focus on supporting high-tech enterprises for 15%, small micro-profit enterprises for 20%, non-resident enterprises for 20%.

The basic formula: taxable income = total income and allowable deductions. Income tax = taxable income * tax rate.

7, stamp duty 0.3 ‰ on the amount of purchase and sale.

7, Stamp Duty 0.3‰ on the amount of purchase and sale.