Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36): Annex1Implementation Measures for Changing Business Tax to Value-added Tax: with notes on sales services, intangible assets and real estate.
(7) Life service
2. Education and medical services
(2) Medical services refer to medical examination, diagnosis, treatment, rehabilitation, prevention, health care, delivery, family planning, epidemic prevention and other services, as well as the business of providing medicines, medical materials and devices, ambulances, ward accommodation and meals related to these services.