Medical equipment tax rate:
1, the main tax for the value-added tax, the tax rate of small-scale three percent, general taxpayers for seventeen percent.
2, additional taxes: urban construction and maintenance tax is seven percent of the amount of value-added tax, education surcharge is three percent of the amount of value-added tax;
3, Water Conservancy Fund: eight ten thousandths of the revenue;
4, stamp duty: three ten thousandths of the revenue;
5, personal income tax according to the actual personal tax rate table according to the excess payment.
Two, analyze the details
Medical devices, refers to instruments, equipment, apparatus, in vitro diagnostic reagents and calibrators, materials and other similar or related items used directly or indirectly in the human body, including the required computer software; its utility is mainly obtained through physical and other means, not through pharmacological, immunological or metabolic means. The three certificates for medical devices refer to the medical device manufacturer's license, the medical device business license, and the medical device registration certificate for the permitted number.
Three, what are the requirements for the registration of medical device companies
1, the warehouse area is greater than 15 square meters, the office area is greater than 30 square meters, and in accordance with the requirements of the Pharmacy and Poisons Bureau layout;
2, with the name pre-approval application, investor identification, registered capital, the proportion of capital contribution to the industry and commerce to check the name;
3, with the relevant material for the Acceptance notice and medical device business enterprise license;
4, to the business registration.