The tax policy of private hospitals is that private hospitals will give the following preferential treatment within 3 years from the date of obtaining the practice registration certificate:

1, the medical services obtained are exempt from business tax;

2. Exemption from value-added tax for self-produced and self-used preparations;

3. Property tax, urban land use tax and vehicle and vessel use tax shall be exempted for the self-occupied real estate, land and vehicle and vessel of for-profit medical institutions;

4, within 3 years after the expiration of the tax exemption.

The taxes that private hospitals should bear are as follows:

1, business tax, income as the tax base, the tax rate is 5%, but medical service income can be exempted from business tax;

2. Surcharge tax, mainly urban construction tax (7%); Education surcharge (3%); Local education surcharge (2%, some areas do not have this tax), and the tax base is business tax;

3, other taxes and fees, such as stamp duty, according to the account book decals, ordinary account books each 5 yuan; Urban land use tax, property tax, etc. ;

4, income tax, the tax rate is 25%, financial allocation, donation income, etc. They are all tax-free income, so they can not pay income tax. The tax base is profit and cannot be deducted before tax.

legal ground

People's Republic of China (PRC) tax collection management law

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to make statements and defend the decisions of tax authorities; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report the illegal acts of tax authorities and tax personnel.