2 According to the Notice on Adjustment of Tax Policies for Some Medical Devices, etc. issued by the Ministry of Finance in 2021, the electric bone drill belongs to the tax items of the medical device category, and it needs to be taxed in accordance with the tax rate of the medical device, not invoiced with a tax code.
3 It should be noted that the tax policy for medical devices may vary in different regions, and it is recommended to consult the relevant local tax department or finance department to confirm the accurate tax policy before invoicing.