Disposal of medical waste is not a separate category in the tax system, it is just categorized under the category of inverted waste disposal. But the understanding of medical waste disposal is that in some places, it is treated as the industrial piece of waste and in some cases, it is done under the service sector program.
Disposed of according to the processing industry is the 13% tax rate, and then the instant refund and then deduct 70%, according to the service industry is 6%. The practice of exempting medical waste treatment companies from tax was a practice before the change in the tax rate, which has actually been abandoned for a long time.
Currently, the tax rate for medical waste disposal enterprises is indeed "a bit chaotic", the next step, on the one hand, to unify the tax rate in the province, on the other hand, will also be actively upward to fight for the introduction of tax incentives to the state recommended for medical waste disposal enterprises.
Medical waste disposal is not specifically related to the industry's tax incentives:
Enterprise income tax "three exemptions and three halves" for the public **** sewage treatment, public **** garbage disposal and other projects; value-added tax comprehensive utilization of resources and services in the VAT preferential directory of products and services. "Garbage" refers to municipal garbage, agricultural straw, bark waste, sludge, synthetic leather and chemical fiber waste, sick and dead livestock and poultry breeding waste and other garbage. None of the above policies include medical waste, which is not in the scope of the catalog and is not eligible for the enterprise income tax reduction and exemption preferences and the VAT instant refund policy.