Legal analysis: According to the provisions of Article 8 of the Provisional Regulations on Business Tax of the People's Republic of China, medical services provided by hospitals, clinics and other medical institutions are exempted from business tax. I. Tax policy on non-profit medical institutions: (2) Non-profit medical institutions will obtain non-medical service income, directly used to improve the conditions of medical and health services, can be deducted from their taxable income upon examination and approval by the tax authorities, and enterprise income tax will be levied on the balance. (e) The property, land, vehicles and vessels used by non-profit medical institutions for their own purposes are exempted from property tax, urban land use tax and vehicle and vessel use tax.
Legal basis: "Provisional Regulations of the People's Republic of China on Business Tax" Article 8 The following items are exempted from business tax:
(1) childcare services provided by childcare centers, kindergartens, old-age homes, and welfare institutions for the disabled, marriage introductions, and funeral services;
(2) labor services provided by individuals with disabilities;
(3) hospitals, clinics and other medical services provided by medical institutions;
(iv) educational labor provided by schools and other educational institutions, labor provided by student work-study;
(v) agricultural mechanic plowing, drainage and irrigation, pest control, plant protection, agricultural and animal husbandry insurance, as well as related technical training business, poultry, livestock, aquatic animals, breeding and disease control;
(vi) memorials, Museums, cultural centers, cultural relics protection units management institutions, art galleries, exhibition halls, calligraphy and painting academies, libraries to hold cultural activities of the admission revenue, religious places to hold cultural and religious activities of the admission revenue;
(vii) the domestic insurance institutions to provide insurance products for the export of goods.
Except for the provisions of the preceding paragraph, the tax exemptions and reductions of business tax shall be prescribed by the State Council. No region or department shall stipulate tax exemption or reduction items.