Medical devices contain what tax benefits are closely related to our daily work or life, has a close connection. First, preferential policies tax depression preferential policies: as long as the enterprise is registered in the tax depression (registration type, without field office), two ways: 1, limited company (general taxpayers) value-added tax according to the local financial income part of 50% -70% to be rewarded with financial support; enterprise income tax according to the local financial income part of 50% -70% to be rewarded with financial support. 2, sole proprietorship or Partnership (general taxpayer) This way is for the lack of or can not get into the enterprise, can be registered as a sole proprietorship or partnership on income tax approved collection, income tax rate can be reduced to 0.5% -3.5%, its value-added tax and return incentives, through tax planning to solve the cost of business, personal income tax, dividends and other issues. Second, the distribution model of the medical device industry (a) Medical device product classification of low-value consumables (such as indwelling needles, syringes, etc.), high-value consumables (such as cardiovascular and orthopedic implants, etc.), in vitro diagnostics (such as diagnostic equipment and reagents), and large-scale medical devices (such as medical imaging equipment, etc.). According to China Industry Information Network, in 2016, the market sales scale of China's medical device industry was RMB370 billion, and the sales scale of medical consumables was nearly RMB190 billion; this value will keep growing. (ii) Mainly direct sales for production manufacturers, the involvement of distribution enterprises is the trend According to the Ministry of Commerce's 2016 Drug Distribution Industry Operation Statistical Analysis, the total sales of medical devices, medical distribution direct reporting enterprises accounted for only 13.68% of sales, and more than 80% is done by dealers or manufacturers themselves. The sales of medical devices present a scattered situation with great competition and secretive sales patterns. With the promotion of the "two-ticket system", the medical device industry is bound to usher in industry consolidation. Circulation enterprises will fully utilize their own channel advantages to enter the blue sea of medical devices. (C) the medical device sales settlement mode 1. not attached to other conditions of sale. That is, the medical equipment sales to the hospital supply, there is only the problem of the length of the payback time, do not set up other payback; sales only to provide goods, that is, to complete the obligation to supply, the hospital must be paid according to the contract agreement on schedule. 2. share the income from the use of the device with the hospital. Supplier to the hospital supply, the first period only a symbolic collection of a payment; to be put into use after the device, according to the hospital charges, the supplier and the hospital according to the agreed share, to recover the payment. 3. equipment bundled with the sale of consumables. The use of large medical equipment for a long period of time, the amount of medical supplies, most of the supplier and the hospital agreed to provide medical equipment to the hospital free of charge, but the late supplies must be fixed to the supplier of procurement. The supplier earns a profit on the consumables and recovers the cost of the medical equipment.