(1) medical service income obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from various taxes. Medical service income that is not obtained at the price stipulated by the state shall not enjoy this policy.
medical services refer to the services provided by medical service institutions for examination, diagnosis, treatment, rehabilitation, preventive health care, delivery and family planning, as well as the services related to these services, such as providing medicines, medical materials and appliances, ambulances, ward accommodation and meals (the same below).
(2) The non-profit medical institutions shall collect all kinds of taxes on the income from non-medical services, such as rental income, property transfer income, training income and foreign investment income. The portion of non-medical service income obtained by non-profit medical institutions that is directly used to improve medical and health service conditions can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the balance.
(3) The preparations produced and used by non-profit medical institutions are exempt from value-added tax.
(4) pharmacies of non-profit medical institutions are separated into independent drug retail enterprises, and various taxes shall be levied according to regulations.
(5) Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for non-profit medical institutions.
second, the tax policy of for-profit medical institutions.
(1) various taxes shall be levied on the income obtained by for-profit medical institutions. However, in order to support the development of for-profit medical institutions, if the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, the following concessions will be given within three years from the date of obtaining the practice registration: the income from medical services obtained by them will be exempted from business tax; Exempt its self-produced and self-used preparations from value-added tax; Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the self-use of for-profit medical institutions. After the expiration of the 3-year tax exemption, taxation will be resumed.
(2) When the pharmacies of for-profit medical institutions are separated into independent pharmaceutical retail enterprises, various taxes shall be levied according to regulations.