There are still many industries involved in the medical industry, not just hospitals. There are also medical devices, medicines, health management and so on. Compared with other industries, the taxes and tax rates involved are definitely different. What tax does the medical industry need to pay and what is the tax rate? Questions about taxes and tax rates are as follows.

What tax does the medical industry need to pay? How much is the tax rate?

The medical industry also involves a lot, here we take the medical device company as an example:

The taxes involved are: value-added tax, urban construction tax, education surcharge, stamp duty, personal income tax, property tax, land use tax, income tax, etc. Whether the company needs to pay taxes if it does not generate profits, because profits are related to income tax. If income tax is levied by auditing accounts, no income tax will be paid if there is no profit, and other taxes have nothing to do with profits.

1, the main tax is value-added tax, with a small tax rate of 3% and general taxpayers17%;

2. Additional tax: urban maintenance and construction tax: 7% of value-added tax; Education surcharge: 3% of value-added tax;

3. Water conservancy fund: 8/10000 of income;

4. Stamp duty: three ten thousandths of income;

5. Personal income tax shall be paid according to the actual tax rate table of the excess part.

What are the taxes and tax rates involved in medical invoices?

Conventional taxes and tax rates of medical invoices are:

1, VAT (3% for small-scale taxpayers and 17% for general taxpayers)

2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.

3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%

4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%

5, water conservancy construction fund (according to the sales revenue of 0. 1% extraction and payment)

6. Enterprise income tax (total profit *25%). According to the new income tax law, the statutory tax rate is 25%, domestic enterprises and foreign-funded enterprises are the same, and the high-tech enterprises that need state key support are 15%, small-scale low-profit enterprises are 20%, and non-resident enterprises are 20%.

Basic calculation formula: taxable income = total income-deductible item amount. Income tax payable = taxable income * tax rate.

7. Stamp duty is 0.3‰ of the purchase and sale amount.