2, administrative institutions should be set up "operating income" account, accounting for institutions and then professional business activities and auxiliary activities outside the non-independent accounting business activities to obtain income. So, the hospital sales of drugs is to pay taxes, we buy drugs are tax-inclusive price. Other sales of health care products, and medical equipment should be involved in the payment of value-added tax.
1, now you have to say the first question, since even non-profit hospital pharmacies have to pay taxes, for-profit hospitals are not independently accounted for the pharmacy, this is certainly to pay taxes.
3, institutions are also divided into general taxpayers institutions and small-scale taxpayers institutions, if you are learning accounting should know the general taxpayers and small-scale taxpayers how to do the accounting entries, what is the collection rate.
4, generally speaking, the pharmacy is not independent accounting, assuming that there is independent accounting, I myself think it should be incorporated into the main body of the unit, together with accounting for taxes.
5, not dependent on the hospital's independent pharmacy, this is very common, there are sales behavior, there will be taxes, as long as the sales are certainly involved in value-added tax. Like Tongrentang pharmacy is such a chain pharmacy, their company is a general taxpayer enterprises. The drugstore is also according to the size of the scale, divided into individual businessmen, small-scale taxpayers, general taxpayers.