Tax policies and preferences for medical institutions

1、 Tax policy on non-profit medical institutions

1. The medical service income obtained by non-profit medical institutions at the price set by the State shall be exempted from various taxes. The medical service income obtained not according to the price set by the state shall not enjoy this policy.

Medical services refer to the services provided by medical service institutions in terms of examination, diagnosis, treatment and rehabilitation of patients, prevention and health care, midwifery and family planning, as well as the provision of drugs, medical materials and appliances, ambulances, ward accommodation and meals related to these services (the same below).

2. Various taxes shall be levied on the income of non-profit medical institutions engaged in non-medical services, such as rental income, property transfer income, training income, foreign investment income, etc. The part of the non medical service income obtained by the non-profit medical institution that is directly used to improve the medical and health service conditions can be offset against its taxable income after the examination and approval of the tax department, and the enterprise income tax will be levied on the balance.

3. The pharmaceutical preparations produced by non-profit medical institutions for their own use shall be exempted from value-added tax.

4. The pharmacy of a non-profit medical institution shall be separated into an independent drug retail enterprise, and various taxes shall be collected according to regulations.

5. The house property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the house property, land, vehicles and vessels used by non-profit medical institutions.

2、 Tax policy on for-profit medical institutions.

1. All kinds of taxes shall be levied on the income obtained by for-profit medical institutions according to regulations. However, in order to support the development of for-profit medical institutions, if the income obtained by the for-profit medical institutions is directly used to improve the medical and health conditions, the following preferences will be given within three years from the date of obtaining the practice registration: the medical service income obtained by the for-profit medical institutions will be exempted from business tax; The value added tax shall be exempted for the self produced and self used preparations; House property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the house property, land, vehicles and vessels used by for-profit medical institutions. The taxation will be resumed after the three-year tax exemption period expires.

2. If the pharmacy of a for-profit medical institution is separated into an independent drug retail enterprise, various taxes shall be collected according to the provisions.

3、 Tax policies for health institutions such as disease control institutions and maternal and child health care institutions.

1. The health service income (including the income from vaccination, allocation and sales) obtained by health institutions such as disease control institutions and maternal and child health care institutions at the prices set by the State shall be exempted from various taxes. Health service income not obtained at the price set by the State shall not enjoy this policy. If other business income obtained by health institutions such as disease control institutions and maternal and child health care institutions is directly used to improve the health service conditions of their own health institutions, their taxable income can be deducted after the examination and approval of the tax authorities, and enterprise income tax shall be levied on the balance.

2. The house property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the house property, land, vehicles and vessels used by health institutions such as disease control institutions and maternal and child health institutions.

A medical institution needs to declare its nature in writing to the competent health administrative department, carry out establishment examination and approval and registration according to the Regulations on the Administration of Medical Institutions, and be approved by the health administrative department that accepts its registration, and indicate "non-profit medical institutions" and "for-profit medical institutions" in the practice registration.

The above medical institutions include: hospitals at all levels Outpatient clinics, community health service centers (stations), emergency centers (stations), urban and rural health centers, nursing centers (stations), sanatoriums, clinical testing centers, etc. The above disease control, maternal and child health care and health institutions specifically include: health and epidemic prevention stations (disease control centers), various specialized disease prevention stations (stations), and maternal and child health care centers (stations) run by governments at all levels and relevant departments Maternal and infant health care institutions, child health care institutions, blood stations (blood centers) run by governments at all levels.