1, other operating income of medical institutions, after deducting related costs, expenses and losses, shall pay enterprise income tax according to law; If other operating income of non-profit hospitals is directly used to improve the health service conditions of health institutions in their own units, their taxable income can be deducted after examination and approval by the tax authorities, and enterprise income tax can be levied on the balance.
2, for-profit medical institutions for their own use of real estate, land, property tax, land use tax registration for 3 years; Property and land occupied by non-profit medical institutions are exempt from property tax and land use tax.
3. All medical institutions shall collect their own vehicle and vessel taxes according to law.
4. Deed tax shall be levied on the real estate transferred by all medical institutions, and land value-added tax shall be levied on the transferred real estate.
5. Medical institutions that pay value-added tax and consumption tax must collect relevant urban maintenance and construction tax, education surcharge or local education surcharge according to law.
6, individual proprietorship, individual partnership, individual medical institutions or clinics, personal income tax shall be levied according to law.
7. All medical institutions that pay wages and salaries that exceed the threshold of personal income tax, or pay fees for outpatient service, consultation and chief surgeon of non-medical institutions, and pay interest, dividends and bonuses shall withhold and pay (or declare themselves) personal income tax such as wages and salaries, labor remuneration, dividends and interest dividends according to law.
8. Others stipulated by local provincial and municipal governments, such as water conservancy funds, local education surcharges, and disability security funds. The specific regulations of the local government of the hospital shall prevail.
9. The identification and division of for-profit and non-profit medical institutions and their income shall be carried out in accordance with the relevant provisions of the Notice of Caishui [2009]122 and Caishui (2065 438+08) 13 on Relevant Issues Concerning the Administration of Tax Exemption Qualification of Non-profit Institutions.
Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 3 The collection, cessation, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of the law. Where the law authorizes the State Council to implement it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.
Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council. Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law. All relevant departments and units shall support and assist the tax authorities in performing their duties according to law. No unit or individual may obstruct the tax authorities from performing their duties according to law.