Sales of medical equipment for general taxpayers VAT rate of 13%, you can deduct input tax, calculated in accordance with the total amount of sales if the small-scale taxpayers VAT levy rate of 1%, calculated on the basis of the full amount of quarterly sales of less than 450,000 yuan exempt from value-added tax individual sales of goods need to issue ordinary invoices, you can go to the local State Administration of Taxation to apply to open on behalf of the business, commercial behavior tax rate of 4%.
Registered payment reimbursement of health insurance materials:
1, original and copy of ID card: you need to provide your own original and copy of ID card to prove personal identity;
2, the original and copy of the health insurance card: you need to provide the original and copy of the health insurance card to prove that you are a health insurance enrollees;
3, the registered payment voucher: you need to provide the Online registration and payment vouchers, including Alipay, WeChat Pay, UnionPay and other payment vouchers;
4. Hospital registration slip: the original and copy of the hospital registration slip for registration or consultation at the designated designated hospital;
5. Hospital referral letter: the original and copy of the referral letter from the designated hospital, which should include the name of the person who visited the hospital, the name of the hospital, the date of registration, the department of consultation and other information. The letter should include the name of the patient, the name of the hospital, the registration number, the date of the visit, the department of the visit and other information;
6. Other relevant documents: Some regions and health insurance organizations may also need to provide other relevant documents, such as medical records, diagnostic certificates and so on.
In summary, you need to provide true and accurate personal information and health insurance information when making online registration and payment and reimbursement of health insurance to ensure the accuracy and legality of the operation.
Legal basis:
The Social Insurance Law of the People's Republic of China
Article 30
The following medical expenses shall not be included in the scope of payment by the basic medical insurance fund:
(1) Those that should be paid out of the Workers' Injury Insurance Fund;
(2) Those that should be borne by a third person;
(3) Those that (ii) Should be borne by the public ****health;
(iv) Medical treatment outside the country.
Medical expenses shall be borne by a third person in accordance with the law, and if the third person fails to pay or if the third person cannot be identified, the basic medical insurance fund shall pay in advance. The basic medical insurance fund shall have the right to recover the costs from the third party after the first payment.