In China, there are many non-profit medical institutions, which, like for-profit medical institutions, provide medical services to the public and are an indispensable part of the medical system. Non-profit medical institutions need to pay certain taxes in the course of operation, and different taxes have different tax rates. So, do you know the tax rate of for-profit medical institutions? Then answer with me.
What is the tax rate of for-profit medical institutions?
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 medical service income obtained by them shall be exempted from business tax from the date of obtaining practice registration; For-profit medical institutions are exempt from property tax, urban land use tax and vehicle and vessel use tax for their own use.
(1) Scope of exemption from business tax
Give tax-free care to the medical service income of for-profit medical institutions. However, other non-medical service income (such as beauty, etc. ) collect business tax according to regulations.
(2) Collection of enterprise income tax
For profit-making medical institutions whose economic nature belongs to the general joint-stock system, enterprise income tax shall be levied according to regulations. At present, the taxable income rate approved by for-profit medical institutions is 3-5%, and the calculation method is as follows:
Payable enterprise income tax = taxable income ×25%
Taxable income = operating income ×3-5%
(3-5% is specifically determined by the local taxation bureau. )
(3) Collection of individual income tax
For profit-making medical institutions whose economic nature belongs to the general joint-stock system, individual income tax shall be levied according to regulations.
In principle, personal income tax is subject to verification and collection, which is divided into two categories: medical institutions that implement verification and collection of enterprise income tax, and the personal income tax collection rate is 0.5%; For medical institutions that collect enterprise income tax after audit, the personal income tax collection rate is 0.3%. Monthly personal income tax payable = operating income × collection rate.
(4) Individual income tax collection of sole proprietorship enterprises and partnership enterprises
For profit-making medical institutions whose economic nature belongs to sole proprietorship and partnership enterprises, investors' personal income tax and non-investors' personal income tax shall be levied according to regulations, and in principle, two methods shall be adopted.
(1) Approve collection. At present, for-profit medical institutions in our city, investors' personal income tax and non-investors' personal income tax are collected together, and the minimum collection rate is 1.5%, that is to say, the amount of personal income tax payable = operating income × 1.5%.
(2) Audit collection. For for-profit medical institutions that implement audit collection, they should fill in the Comprehensive Declaration Form of Local Taxes and Fees in Zhejiang Province within 15 days after the quarter, and pay individual income tax of investors and individual income tax of non-investors in advance at the rate of 0.8% of operating income. Within 3 months after the end of the year, according to the actual production and operation of the enterprise, fill in the individual income tax return form of the sole proprietorship enterprise and partnership enterprise for final settlement, and refund more and make up less.
(five) the collection of two kinds of housing tax.
According to the regulations of Zhejiang Province, the property tax is calculated and paid according to the balance of the original value of the property after deducting 30% in one lump sum, and the tax rate is1.2%; If the house is rented, the property tax is based on the rental income of the house, and the tax rate is 12%.
(six), urban maintenance and construction tax and education surcharge, local education surcharge.
For for-profit medical institutions, the tax basis of urban construction tax, education surcharge and local education surcharge is the same, and they are all based on the business tax actually paid by taxpayers. If the business tax is exempted, there is no obligation to pay VAT, and there is no need to pay urban construction tax and education surcharge.
We need to determine according to different taxes. Non-profit medical institutions involve corporate income tax and personal income tax, and the tax rates between them are different. If you want to know the tax rate of a certain tax, you can refer to the introduction in this article. I have sorted out all the taxes that may be involved.