General taxpayers is 16%, small-scale taxpayers is 3%.
The taxes involved in the medical equipment industry are as follows:
1, urban construction tax is paid at 7% of the value-added tax paid;
2, education surcharge is paid at 3% of the value-added tax paid;
3, the local education surcharge is paid at 2% of the value-added tax paid;
4, stamp duty: the contract of purchase and sale of the amount of purchase and sale of three ten thousandths of the amount of decal; account book is paid at 3% of the amount of the purchase and sale of the amount of the tax. Decal; account books at 5 yuan / book payment (annual opening); annual "paid-in capital" and "capital surplus" and the sum of five ten thousandths (the first year by the full amount of payment, and later by the annual increase in the payment);
5, urban land use tax is paid according to the actual area of land occupied.
Selling medical equipment accounting method
(1) the realization of the sale of equipment
Borrow: long-term receivables
Bank deposits
Loan: income from the main business
Taxes payable - payable value-added tax (sales tax)
Unrealized financing gains
Borrow: cost of the main business
Loan: cost of the main business
Costs of the main business
Costs of the main business
Costs of the main business
The main business is the sale of medical equipment. p>
Loan:Inventories
(2)Annual allocation of financing costs:
Borrow:Unrealized financing gains
Loan:Finance costs
(3)Sales of consumables:
Borrow:Accounts receivable or bank deposits
Loan:Long-term receivables
Other business income
Taxes payable -- Value-added tax payable (output tax)
Borrow:Other business costs
Credit:Inventory goods
How to pay value-added tax for general taxpayers who provide medical equipment sterilization services
According to the Circular of the Ministry of Finance and the State Administration of Taxation on the Comprehensively Launching of Pilot Project of Changing Business Tax to Value-added Tax (Caixian [2016] No. 36), attached with the Sales of Services, Intangible Assets and Real Estate Notes", it is stipulated as follows: "I. Sales of Services
(VI) Modern Services.
1. Research and development and technical services.
Research and development and technical services, including research and development services, contract energy management services, engineering survey and exploration services, professional and technical services.
(4) professional and technical services, refers to meteorological services, seismic services, marine services, surveying and mapping services, urban planning, environmental and ecological monitoring services and other specialized technical services."
Therefore, the provision of medical equipment sterilization services is a professional and technical services, general taxpayers are subject to 6% VAT rate.
The tax rate for medical devices is similar to that of other enterprises, but the scope of medical devices is very wide, and the types of medical devices sold by each enterprise are different, so their tax rates may be different. In addition, the tax rate on medical devices is not set in stone, there may be policies that can be reduced or deducted, etc., the financial also need to keep up with the policy to see the tax rate.