Medical devices are not necessarily tax-free. Medical equipment in the import of anesthesia machines, CT, DR and many other types of medical equipment and their accessories are exempted from customs duties and value-added tax. Tax exemption, which means exemption from all taxes payable in accordance with the tax law, is a special provision to encourage, support or take care of certain taxpayers or taxable objects.
Legal Objective:Article 3 of the Law of the People's Republic of China on the Administration of Taxation and Collection of Taxes shall be implemented in accordance with the provisions of the law on the levying and suspension of taxes, as well as on tax reductions, tax exemptions, tax refunds, and tax reimbursements; and if the State Council is authorized by the law to make regulations, the regulations shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. Any organ, unit or individual shall not violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, tax exemptions, tax refunds, tax reimbursements and other decisions contradicting the tax laws and administrative regulations.