Different regions have different policies. Taking Chongqing as an example, those who settle in Chongqing Park in the form of branches, subsidiaries or new companies and carry out normal business or reasonable subcontracting business in the park can enjoy preferential tax policies such as value-added tax and enterprise income tax. For example, the annual turnover of a medical device company is 20 million yuan, of which the input is100000 yuan and the cost is 3 million yuan. The calculation method of tax payable and tax preference is as follows:

Value-added tax:100000/1. 13 times13% =15000 (local retention is 50%, incentive tax is 60%, and incentive tax is 345000);

Additional tax: 1 15000 times12% =128000;

Enterprise income tax: 7 million/1. 13 times 25% = 1.5487 million (local retention is 40%, reward is 60%, and incentive tax is 3,765,438+0.7 million);

The actual tax paid is: (115000-345000)+128000+(1548700-3717000) = 21.

These Regulations are formulated in order to ensure the safety and effectiveness of medical devices and to ensure human health and life safety. Engaged in the research, production, management, use and supervision and management of medical devices within the territory of People's Republic of China (PRC) shall abide by these regulations.

Companies selling medical devices use the following taxes:

Value-added tax: the tax rate of small-scale taxpayers is 3%, and that of general taxpayers is 13%.

Additional taxes (according to the nature of the enterprise and sales, there are preferential policies at present) are:

Urban construction tax is 7% (based on value-added tax) and education fee is 3% (based on value-added tax).

2% local education surcharge (based on VAT)

Water conservancy fund (current preferential policy) 0.05% (based on income excluding tax)

Stamp duty is 0.03% (according to the contract or income, there are preferential policies according to the nature of the enterprise).

In addition, it is collected by local tax authorities (depending on local conditions): trade union funds, residual insurance funds, urban land use tax, etc.

How much is the negative enterprise income tax of Guangzhou medical device industry now? The IRS won't come to audit the accounts, okay?

Different industries have different examination and approval departments. The following are the examination and approval departments corresponding to 27 industries:

1, engaged in food (including feed additives) production and sales-district epidemic prevention station

2. Production and management of tobacco monopoly products-Tobacco Monopoly Bureau

3, drug production and management-Health Bureau

4. Boiler and pressure vessel manufacturing and elevator installation-Labor Bureau

5. Production and operation of hazardous chemicals (including petroleum)-Ministry of Chemistry

Legal basis: People's Republic of China (PRC) Tax Collection and 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 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.