Article 1 of Annex III of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to VAT (Caishui [2065438+06] No.36) stipulates: "The following items are exempt from VAT: (7) Medical services provided by medical institutions." Then the definition and enumeration of "medical institutions" cover all kinds of medical structures, but the words "for-profit" and "non-profit" are not mentioned. In the definition of "medical service", it is expressed as: "Medical institutions provide medical service guidance prices (including government guidance prices and prices determined by the supply and demand sides through consultation according to regulations) set by the price authorities at or above the prefecture (city) level in conjunction with the health authorities at the same level and other relevant departments, and medical institutions provide health and epidemic prevention and health and quarantine services to the society."

In other words, the exemption of value-added tax for medical services in medical institutions is not aimed at public or private hospitals, but is limited in price and service scope.

After the reform of the camp, medical institutions engaged in "medical beauty" business, which does not belong to the services listed in the National Specification for Medical Service Price Items, so no matter what form of fees are charged, they should pay VAT in full according to the tax item of "service industry-other services".