◎ Clinic asks: wish to display some of the vitamins, maintenance, skin care clinics and other goods for the term of the patients diagnosed later, if the need to apply for business registration?
Ministry of Finance in the tax area Dazhi the IRS reply: value-added and non-value-added sales tax to article 8, paragraph 1 and paragraph 3 of Article 29 of the same law by hospitals, clinics, nursing homes, specialty medical services, medicines, ward lodging and meals, was exempted from business tax and business registration exemption. Therefore, medical institutions engaged in the business who opened exempt from sales tax on the franchise, was exempt business registration; but if such institutions are run by the taxable goods or services, such as the case of the non-medical business continuity of the beauty business, then it is normal commercial behavior , should apply for business registration in accordance with regulations and business tax levied.
