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医院自产的药品、制剂,用于本医院医疗服务以及对外销售取得的收入是否征收增值税?张掖市国税局来信询问:医院自产的药品、制剂,用于本医院医疗服务以及对外销售取得的收入是否征收增值税?现答复如下:对于医疗机构及个体诊所的征税问题,省国税局甘国税流发[1999]009号文件已作了明确的规定:对医院、诊所和其他医疗机构提供的服务,即对患者进行诊断、治疗和防疫、接生、计划生育方面的服务业务收入和根据诊疗处方销售药品的收入不征收增值税。但对医疗诊所等机构仅接受患者咨询等
Does the hospital produce drugs, preparations, for the hospital medical services and external sales revenue is levied value-added tax? Zhangye City IRS letter asked: Hospital-produced drugs, preparations, for the hospital medical services and external sales obtained The following is the answer: For the taxation of medical institutions and individual clinics, the Provincial Internal Revenue Service Gan Guo Shui Fa [1999] 009 document has made it clear that: hospitals, clinics and other medical institutions The services provided do not impose VAT on services such as diagnosis, treatment and quarantine of patients, income from service operations in delivery and family planning and income from the sale of medicines under prescriptions for treatment. However, medical clinics and other institutions only accept patient consultation