Hello, please teach the private hospital tax policy, such as private hospitals should bear what taxes, if accounting, etc., the more detailed the better, thank you!

As long as the tax, there is no distinction between profit-making organizations or non-profit organizations, the tax types and rates are the same.

I, the main taxes and tax rates:

1, business tax, income for the tax base, the tax rate of 5%, but the income of medical services can be exempt from business tax.

The following items are exempted from business tax under Article 8 of the Provisional Regulations on Business Tax of the People's Republic of China:

(3) Medical services provided by hospitals, clinics, and other medical institutions;

2. Surtaxes, mainly urban construction tax (7%); surcharge on education fees (3%); surcharge on local education fees (2%. Some areas do not have this tax), the tax base for the business tax

3, other taxes, such as stamp duty, decal according to the books of accounts, ordinary books of 5 yuan each; urban land use tax, property tax, etc., these are once a year to pay, the calculation is more complex, the amount is not much, can be ignored.

4, income tax, the tax rate of 25%, financial grants, donations, such as income tax-free income, you can not pay income tax, the tax base for the profit and can not be pre-tax deductions.

Two, tax accounting:

1, business tax and surtax, the hospital's accounting account does not have "business taxes and surcharges", the use of "other expenditures" account (this account accounting hospitals incurred during the period, can not be attributed to the medical) Operating costs, financial project subsidy expenditures, scientific and educational project expenditures, administrative expenses, including training expenditures, cafeteria service expenditures, depreciation of leased fixed assets, business tax, urban maintenance and construction tax, education surcharges and other taxes, property and materials loss or destruction of losses, donation expenditures, forfeiture expenditures, and so on).

Borrow: other expenses

Credit: tax payable - business tax

? Taxes and Fees Payable-City Construction Tax, etc.

When paying taxes

Borrow: Taxes and Fees Payable-Business Tax

Taxes and Fees Payable-City Construction Tax, etc.

Credit: Bank Deposits

Month-end Carryover

Borrow: Current Year's Profit

2. Stamp Duty is charged to administrative expenses (the stamp duty payable by the hospital does not require any withholding of tax payable and is directly accounted for under the "Administrative Expenses" account)

Borrow: Administrative Expenses - Stamp Duty

Credit: Cash on Hand, etc.

3. p>

3, income tax is also included in the "other expenses" account. The entries are the same as 1.