II. The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China 1997 issued the Notice on Tax Issues of Institutions and Social Organizations, and State Taxation Administration of The People's Republic of China 1999 of People's Republic of China (PRC) issued the Measures for the Administration of Enterprise Income Tax Collection of Institutions, Social Organizations and Private Non-enterprise Units (hereinafter referred to as the Measures). However, there are still many problems in the actual collection and management, and we think some policies are not perfect.
(1) Exemption from enterprise income tax.
There are five main types of income obtained by hospitals: ① financial subsidy income; ② Higher level of subsidy income; ③ medical income; ④ Drug income; ⑤ Other income (including training income, ambulance income, waste sales income, donation and unrestricted use of foreign investment income, interest income, etc.). ). Comparing the Notice with the Measures, we think that:
1, items ① and ② are tax-free income. Paragraph 4 of Article 2 of the Notice stipulates that the special subsidy income obtained by institutions from competent departments and superior units for career development shall be exempted from enterprise income tax; Item (1) of Article 3 of the Measures stipulates that the income from financial appropriation shall be exempted from enterprise income tax.
2. Whether item ③ is taxed is debatable. The third paragraph of Article 2 of the Notice stipulates that administrative fees that have been approved by the State Council and provincial people's governments or provincial finance and planning departments and are included in the financial budget management or the management of extra-budgetary funds accounts shall be exempted from enterprise income tax. This provision has three meanings: first, it must be administrative fees; Second, it must be approved by the provincial people's government of the State Council or the provincial finance and planning departments; Third, fee income must be included in the financial budget management or the special account management of extra-budgetary funds. Compared with the medical income regulations, there are three issues to be clarified:
(1) Is medical income an administrative fee or a operational income?
(2) Are the medical charges approved by the provincial finance and the "price" department not included in the tax exemption scope?
(3) The items exempted from enterprise income tax in the Measures do not include "approved by provincial finance and planning departments". /kloc-are the fees and charges approved by the provincial finance and planning departments not included in the tax exemption scope since 0/999?
3. Item ④ ⑤ is controversial. Most of the hospital's income comes from drug income. We believe that drug income and other income belong to operational income, and the relevant policies of administrative fees are not applicable, so enterprise income tax should be levied. However, the hospital thinks that drug income and some other income (such as ambulance income, etc.) ) is inseparable from medical income and is a part of administrative fees, so the relevant policies of tax exemption and fee exemption should be applied.
Article 8 of the Provisional Regulations on Business Tax shall be exempted from business tax: (3) Medical services provided by hospitals, clinics and other medical institutions;