The taxes involved in the medical device industry are as follows:
1. Urban construction tax is paid at 7% of the paid value-added tax; ?
2. The education surcharge is paid at 3% of the value-added tax already paid; ?
3. The local education surcharge is paid at 2% of the value-added tax; ?
4. Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter); ?
5. Urban land use tax shall be paid according to the land area actually occupied.
Extended data
According to the Regulations on the Supervision and Administration of Medical Devices:
Twenty-ninth engaged in medical device business activities, should have the business premises and storage conditions suitable for the scale and scope of business, as well as the quality management system and quality management institutions or personnel suitable for the medical devices operated.
Thirtieth engaged in the second kind of medical devices business, business enterprises should be located in the districts of the municipal people's government food and drug supervision and management departments for the record, submit proof materials that meet the conditions stipulated in Article 29 of these regulations.
Article 31 An enterprise engaged in the operation of Class III medical devices shall apply to the food and drug supervision and administration department of the municipal people's government with districts where it is located, and submit certification materials that meet the conditions stipulated in Article 29 of these regulations.
The food and drug supervision and administration department that accepts the application for business license shall conduct a review within 30 working days from the date of acceptance and organize verification if necessary. To meet the prescribed conditions, grant permission and issue a medical device business license; If it does not meet the prescribed conditions, it shall not be permitted and the reasons shall be explained in writing.
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