Payment:
1. All medical institutions are exempted from business tax on medical service income.
2. All other business income (such as income from the sale of real estate, income from the transfer of intangible assets, income from the transfer of property, income from leasing, income from training and other non-medical services, hereinafter referred to as the same) of all medical institutions shall be subject to business tax.
3. All other operating incomes of the medical institutions shall be subject to enterprise income tax in accordance with the law after deducting the relevant costs, expenses and losses; other operating incomes which are directly used for the improvement of the health service conditions of the health institutions may be deducted from their taxable incomes upon the examination and approval of the tax authorities and the enterprise income tax shall be levied on the balance thereof.
4. Individuals investing in, or partnering with, a sole proprietorship, partnership, or individual medical institution or clinic, or contracting for the operation of a medical institution or clinic, shall be subject to the production and operation of individual income tax, or contracting for the operation of individual income tax in accordance with the law.
5, all medical institutions to pay wages and salaries in excess of the starting point of individual income tax, payment of non-specialist outpatient clinics, consultation, surgery and other costs, payment of interest, dividends, dividends, should be withheld and paid on behalf of the wages and salaries, remuneration for services, dividends, interest and dividends individual income tax.
6, for-profit and non-profit medical institutions and their income recognition and division, in accordance with the "Cai Shui [2009] No. 122, Cai Shui [2009] No. 123," the relevant provisions of the implementation.
7. Medical institutions are exempted from value-added tax (VAT) on self-produced preparations for self-use, but pharmacies independent of medical institutions are subject to VAT.