I. Value-added tax (VAT)
Ministry of Finance
State Administration of Taxation, "Notice on Comprehensively Launching the Pilot Program of Changing Business Tax to Value-added Tax", Cai Shui [2016] No. 36
Annex 3: Provisions on the Transitional Policies for the Pilot Program of Changing Business Tax to Value-added Tax
The following items are exempted from value-added tax (VAT)
(vii) medical care provided by medical institutions services.
Medical institutions refer to those institutions that have obtained the License to Practice in Medical Institutions upon registration in accordance with the provisions of the State Council's Regulations on the Administration of Medical Institutions (Decree No. 149 of the State Council) and the Ministry of Health's Implementing Rules of the Regulations on the Administration of Medical Institutions (Decree No. 35 of the Ministry of Health), as well as all types of medical institutions of all levels of the military and the Armed Police Forces. Specifically include: hospitals of all types at all levels, outpatient clinics (clinics), community health service centers (stations), first aid centers (stations), urban and rural health centers, nursing homes (institutions), nursing homes, clinical testing centers, government and relevant departments at all levels organized by the Health Epidemiological Prevention Station (Disease Control Centers), a variety of specialized disease prevention and treatment stations (institutions), government at all levels organized by the Maternal and Child Health Care (station), maternal and child health institutions, child care institutions, blood stations at all levels organized by the government, and the blood stations. Institutions, blood stations (blood centers) and other medical institutions organized by the government at all levels.
The medical services referred to in this subparagraph mean that medical institutions provide the services listed in the National Norms for Medical Service Prices for patients in accordance with the guiding prices for medical services (including government-guided prices and prices negotiated between supply and demand in accordance with the regulations, etc.) set by the competent department of price at or above the prefectural (municipal) level in conjunction with the competent department of health at the same level and other relevant departments, as well as the provision of sanitary and epidemic prevention, hygiene and sanitation services to the community by medical institutions, and the provision of health services to the community by the government at all levels. The provision of services of sanitary epidemic prevention and sanitary quarantine to the society.
II. The Provisional Regulations on Cultivated Land Occupation Tax of the People's Republic of China
Schools, kindergartens, nursing homes and hospitals are exempted from the cultivated land occupation tax.
Third, the Ministry of Finance
Notice of the State Administration of Taxation on the Relevant Tax Policies for Medical and Healthcare Institutions (Cai Shui [2000] No. 42)
(1) Property and land used for self-use by non-profit medical institutions are exempted from property tax and urban land use tax.
(2) In order to support the development of for-profit medical institutions, the following concessions are granted to the revenues obtained by for-profit medical institutions, which are directly used for the improvement of medical and health care conditions, for a period of 3 years from the date of obtaining the registration of practice: property and land used by for-profit medical institutions are exempted from the property tax and the urban land-use tax, and the tax will be resumed upon the expiry of the 3-year tax exemption period.
Four, the Ministry of Finance
State Administration of Taxation "on non-profit organizations on the issue of tax-exempt income from enterprise income tax notice" Cai Shui [2009] No. 122
According to the "People's Republic of China *** and the State Enterprise Income Tax Law", Article 26 and the "People's Republic of China *** and the State Enterprise Income Tax Law Enforcement Regulations" (State Council Decree No. 512), Article 85 of the The scope of tax-exempt income of qualified non-profit organizations is hereby clarified as follows:
I. The following incomes of non-profit organizations are tax-exempt incomes:
(1) incomes from accepting donations from other units or individuals;
(2) government grants other than financial appropriations as stipulated in Article 7 of the Law of the People's Republic of China on Enterprise Income Tax;
(3) incomes from government subsidies, but not including incomes derived from government purchases. Income, but excluding income derived from government-purchased services;
(iii) Contributions collected in accordance with the regulations of the civil affairs and finance departments at or above the provincial level;
(iv) Non-taxable income and interest income on bank deposits derived from tax-exempted income;
(v) Other incomes stipulated by the Ministry of Finance and the State Administration of Taxation.
II. This notice shall be implemented as of January 1, 2008