Interpretation by the Department of Goods and Services of the General Administration of China on "Training Reference for Pilot Policy of Changing Business Tax to VAT";
Medical institutions refer to institutions that have obtained the Practice License of Medical Institutions after registration according to the Regulations on the Administration of Medical Institutions of the State Council (OrderNo. 149 of the State Council) and the Detailed Rules for the Implementation of the Regulations on the Administration of Medical Institutions of the Ministry of Health (Order No.35 of the Ministry of Health), as well as various medical institutions at all levels in the military and armed police forces. Specifically, it includes: various hospitals at all levels, outpatient departments (institutes), community health service centers (stations), emergency centers (stations), urban and rural health centers, sanatoriums (institutes), nursing homes, clinical inspection centers, health and epidemic prevention stations (centers for disease control) organized by governments at all levels and relevant departments, various professional disease prevention stations (institutes), maternal and child health centers (stations) organized by governments at all levels, and maternal and child health care.
The term "medical service" as mentioned in this item refers to the medical service guidance price (including the government guidance price and the price determined by the supply and demand sides through consultation according to the regulations) formulated by the price department at or above the base (city) level of medical institutions in conjunction with the health department at the same level and other relevant departments, the services included in the national standard of medical service price items provided for medical patients, and the health, epidemic prevention and quarantine services provided by medical institutions to the society.
Annex/kloc-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [20 1 6] No.36): Paragraph 2 of Article 53 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax stipulates that special invoices for value-added tax shall not be issued under any of the following circumstances: (2) Taxable acts exempted from value-added tax shall apply.
According to the above regulations, medical services provided by medical institutions exempted from VAT can issue ordinary invoices, and special VAT invoices are not allowed.
Source | Daily Tax News