Legal basis: Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Tax Policies of Medical and Health Institutions Article 1 The income of medical services obtained by non-profit medical institutions at the price stipulated by the state shall be exempted from various taxes; Preparations produced and used by non-profit medical institutions are exempt from value-added tax; Non-profit medical institutions are exempt from property tax, land use tax and vehicle use tax on their own real estate, land and vehicles.