Legal analysis: the income of medical services obtained by non-profit medical institutions at the price stipulated by the state is exempt from various taxes. Medical service income that is not obtained at the price stipulated by the state does not enjoy this policy. Non-profit medical institutions engaged in non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc. You should pay taxes according to the regulations. Non-medical service income obtained by non-profit medical institutions, which is directly used to improve medical and health service conditions, can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the difference. The sales of medical machinery can be divided into Class I, Class II and Class III, and the sales of Class I products can be handled directly with the business license. Sales of second-class medical care need to apply for second-class registration certificate.
Legal basis: Article 11 of the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises implements a tax policy that is conducive to the development of small and medium-sized enterprises, and implements measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and medium-sized enterprises in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and medium-sized enterprises.