Legal analysis: public hospitals should not have to pay taxes. National public hospitals do not pay taxes and are exempt from business tax, value-added tax and enterprise income tax, but they must fulfill the obligation of withholding and paying personal income tax. There is no tax in public hospitals, but medical staff have to pay personal income tax.

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.