The tax policy of non-profit medical institutions
According to the Ministry of Finance and the State Administration of Taxation's Circular on Relevant Tax Policies for Medical and Healthcare Institutions (Cai Shui <2 O O O>No.42), the relevant policy for for-profit medical institutions is that the income obtained by such institutions shall be subject to all kinds of taxes in accordance with the regulations. In order to support the development of for-profit medical institutions, for-profit medical institutions to obtain income, directly for the improvement of medical and health conditions, from the date of obtaining the registration of practice, within three years to give the following preferential policies: the medical income obtained by the exemption of business tax; for its own use of real estate, land, vehicles and vessels, exempted from real estate tax, urban land use tax, vehicle and vessel use tax.
The policies for non-profit medical institutions are:
(1) Medical income obtained in accordance with state regulations is exempted from all kinds of taxes, and income not obtained in accordance with the state's prescribed prices shall not be entitled to this policy.
(2) Income derived from non-medical services shall be subject to various taxes in accordance with the regulations.
(3) The portion of income from medical services obtained by a non-profit medical institution that is directly used to improve medical conditions may be deducted from its taxable income with the approval of the tax authorities, and enterprise income tax shall be levied on the balance thereof;
(4) property, land, vehicles and vessels used by non-profit medical institutions for their own purposes shall be exempted from property tax, urban land-use tax and vehicle and vessel-use tax.
Three, the difference between for-profit medical institutions and non-profit medical institutions
1, business objectives are different for-profit medical institutions run the goal of profit maximization; non-profit medical institutions run the goal of a specific social objectives, not for the purpose of making money.
2, the distribution of different for-profit medical institutions profit, investors can be dividends on after-tax profits, non-profit medical institutions do not aim to make money, but in order to expand the scale of medical care, can also be appropriate profit, but this profit can only be used for their own development, can not be dividends.
3, the disposal of property in different ways for-profit medical institutions and the termination of services, investors can dispose of their own personal residual property; and non-profit medical institutions terminate the service, its residual property can only be disposed of by the social management or other non-profit medical institutions.
4, the use of income and expenditure balances are different for-profit medical institutions are used for investor returns. Non-profit medical institutions, income and expenditure, balance can not be used for the return of investors, nor for its employees in disguise, all profits and surpluses can only be invested in the re-development of the organization, for the purchase of equipment, the introduction of technology, to carry out new services or to provide low-cost health services to citizens.
5. Whether or not to enjoy property subsidies Government-run non-profit medical institutions in counties and above are mainly targeted subsidies, which are arranged by the same level of finance. There are no financial subsidies for for-profit medical institutions.
6, price standards are different for-profit medical institutions to provide medical services to implement market-adjusted prices, medical institutions according to the actual cost of services or the market supply and demand situation to independently set prices, non-profit medical institutions to provide medical services to implement the government-guided price, medical institutions in accordance with the benchmark price set by the competent authorities, and within the scope of the fluctuation, to determine the price of the actual medical services of their own units.
The payment of income tax for non-profit medical institutions has been introduced. As long as there is income units or individuals should pay income tax, but taking into account the specificity of some industries, some non-profit service-oriented units, income tax is also relatively lowered or exempted from some, which is also the encouragement and support of non-profit medical institutions, to encourage them to continue to provide high quality services to the community.