Legal analysis: Accounting Academy understands that the document "Circular of the Ministry of Finance and the State Administration of Taxation on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax" stipulates that medical services provided by medical institutions are exempted from value-added tax. The Circular of the Ministry of Finance and the State Administration of Taxation on Relevant Taxation Policies for Medical and Healthcare Institutions stipulates that non-profit medical institutions are exempted from property tax, urban land use tax, and vehicle and vessel use tax on property, land, and vehicles and vessels for their own use.
Legal basis: Chinese People's **** and National Civil Procedure Law
Article 6: The power to adjudicate civil cases shall be exercised by the people's courts. The people's courts adjudicate civil cases independently in accordance with the provisions of the law, and are not subject to interference by administrative organs, social organizations or individuals.
Article 7 In adjudicating civil cases, the people's courts must be guided by the facts and be guided by the law.
Article 8 The parties to civil litigation have equal rights in litigation. In adjudicating civil cases, the people's courts shall safeguard and facilitate the exercise of the litigation rights of the parties, and treat the parties equally in the application of the law.
Article 9 In adjudicating civil cases, the people's courts shall conduct conciliation on the basis of the principles of voluntariness and legality; if conciliation fails, a timely judgment shall be rendered.
Article 10: In adjudicating civil cases, the people's courts shall, in accordance with the provisions of the law, practice collegiality, disqualification, public trial, and final adjudication in two trials.
The Chinese people's *** and the State Enterprise Income Tax Law Article 26 of the enterprise's eligible non-profit organizations to determine the income as tax-exempt income.