Purchase of medical equipment should be recorded what accounting entries

How to make an entry for the purchase of medical equipment for public health? Generally speaking, medical equipment belongs to the "fixed assets", so we can be accounted for as fixed assets. Of course, if you have other accounting questions, you can come to our Q&A teacher pointed out!

How to make an entry for the purchase of medical equipment for public health

A: You can do fixed assets

Borrow: Fixed Assets

Loan: Bank Deposits

What kind of taxes do hospitals have to pay?

Hospitals are generally public welfare, so there is a certain support concessions, but will be differentiated by whether or not it is for profit:

I, the same part:

1, on its self-produced preparations for their own use are exempted from value-added tax;

2, the need for withholding and payment of personal income tax;

3, all types of taxable contracts, vouchers, rights licenses and other photos should be subject to Stamp duty.

Second, the difference between the part

(a) non-profit medical institutions

1, in accordance with the state price of medical services, exempt from all taxes.

2. Property, land, vehicles and vessels for self-use are exempted from property tax, urban land use tax and vehicle and vessel use tax.

2. Income derived from non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc. shall be subject to all taxes in accordance with regulations. Non-profit medical institutions will obtain non-medical services income, directly used to improve the conditions of medical and health services, can be approved by the tax authorities to offset their taxable income, the balance of the enterprise income tax.

Purchase of medical equipment for public health how to do the entry? I believe we all have a good idea after reading this. If you all want to know more about the content of accounting, welcome to the cow account network click on our information column to learn!