Payment content is as follows:

1, self-produced and self-used preparations are exempt from VAT;

2. Personal income tax needs to be withheld and remitted;

3. Various taxable contracts, vouchers, licenses, etc. Stamp duty should be paid;

4. The medical service income obtained by them shall be exempted from business tax;

5. From the date of obtaining practice registration, preferential treatment will be given within 3 years. Land, vehicles and boats will be exempted from property tax, urban land use tax and vehicle and boat use tax, and tax will be resumed after the expiration of 3 years of tax exemption (tax will be resumed after the expiration of 3 years of tax exemption);

6. Corporate income tax is required.

The specific provisions are as follows:

1, the income obtained by for-profit medical institutions shall be taxed according to regulations;

2. However, in order to support the development of for-profit medical institutions, if the income obtained by for-profit medical institutions is directly used to improve medical and health conditions, the following concessions will be given within 3 years from the date of obtaining practice registration: the income from medical services obtained by them is exempt from business tax; Exempt its self-produced and self-used preparations from value-added tax; For-profit medical institutions are exempt from property tax, urban land use tax and vehicle and vessel use tax for their own use. Resume tax collection after the expiration of the three-year tax exemption period;

3. The pharmacies of for-profit medical institutions are separated into independent drug retail enterprises, and various taxes are levied according to regulations.

To sum up, private hospitals need to pay taxes, and should pay value-added tax, additional tax and enterprise income tax. The corporate income tax rate is 25%. Enterprise income tax is the income tax levied on the production and operation income and other income of Chinese enterprises and other organizations with income.

Legal basis:

Article 4 of the Law on Administration of Tax Collection

Units and individuals who 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.