1. According to the "Notice of the State Administration of Taxation on the Collection of Personal Income Tax on Individuals Engaged in Medical Service Activities" (Guo Shui Fa [1997] No. 178), individuals must obtain a license and obtain a license from the relevant government departments to provide outpatient services. If medical institutions such as departments, clinics, health centers (offices), health centers, hospitals, etc. engage in service activities such as disease diagnosis, treatment, and drug sales, the income obtained by the medical institution shall be regarded as the taxable income of the individual. According to the "Individual Business Individual income tax shall be paid on taxable items such as "household's production and business income". If an individual continues to engage in medical service activities on his own without approval from relevant government departments, regardless of whether he has a business premises, his income related to medical service activities shall be subject to personal income tax according to the taxable item of "Income from Production and Operations of Individual Industrial and Commercial Households". 2. For individual industrial and commercial households that implement audit and collection of sound accounting documents, the balance of their total income in each tax year after deducting costs, expenses and losses shall be taxable income, and a five-level excess progressive tax rate of 5%-35% shall apply Calculation and collection of personal income tax; for individual industrial and commercial households with incomplete accounting documents that are difficult to audit and collect, the municipal and county local tax bureaus shall determine the taxable business volume and income amount, and use this as the basis for tax calculation to determine the amount of tax payable. 3. According to the provisions of Article 2 of the "Notice of the Ministry of Finance and the State Administration of Taxation on Tax Policies for Medical and Health For-Profit Medical Institutions" (Caishui [2000] No. 42) on tax policies for for-profit medical institutions, for-profit medical institutions Various taxes are levied on the income obtained in accordance with regulations. However, if the medical service income is directly used to improve medical and health conditions, business tax will be exempted from the business tax within 3 years from the date of obtaining practice registration.