VAT is 16% on sales revenue (applicable to general VAT payers and small-scale taxpayers respectively).
The taxes involved in the medical device industry are as follows:
1. Urban construction tax is paid at 7% of the VAT paid; ?
2. Education surcharge is paid at 3% of the VAT paid;?
3. Local education surcharge is paid at 2% of the VAT paid;?
4, stamp duty: purchase and sale contracts at three ten thousandths of the amount of the purchase and sale of decals; books at 5 yuan / book payment (annual opening); annual "paid-in capital" and "capital surplus" and five ten thousandths of the sum paid (the first year by the full amount, and then by the annual increase in part to pay);? (The full amount is paid in the first year, and then the annual increase is paid);?
5. Urban land use tax is paid according to the area of land actually occupied.
Expanded Information
According to the "Regulations for the Supervision and Administration of Medical Devices":
Article 29 Engaged in the operation of medical devices, there shall be business premises and storage conditions compatible with the scale and scope of business, as well as with the operation of medical devices and quality management system and quality management organizations or personnel.
Article 30 engaged in the second class of medical devices, by the business enterprise to the municipal people's government of the location of the municipal food and drug supervision and management department for the record and submit it to comply with the conditions of Article 29 of these Regulations.
Order 31 engaged in the third class of medical equipment business, the business enterprise shall be located in the municipal people's government food and drug supervision and management department to apply for a license and submit it to meet the conditions of the provisions of Article 29 of these Regulations.
The food and drug supervision and management department accepting applications for business license shall be accepted within 30 working days from the date of review, if necessary, the organization verification. To meet the prescribed conditions, permit and issue a medical device license; do not meet the prescribed conditions, not permit and explain the reasons in writing.
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