Legal analysis: According to Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax, medical services provided by hospitals, clinics and other medical institutions are exempt from business tax. 1. Tax policy for non-profit medical institutions: (2) Of the non-medical service income obtained by non-profit medical institutions, the part directly used to improve medical and health service conditions can be deducted from its taxable income after examination and approval by the tax authorities, and enterprise income tax is levied on the remaining part. (5) The real estate, land and vehicles and boats used by non-profit medical institutions shall be exempted from property tax, urban land use tax and vehicle and boat use tax.

Legal basis: Article 8 of the Provisional Regulations of the People's Republic of China on Business Tax is exempt from business tax for the following items:

(1) Childcare services, marriage introduction and funeral services provided by nurseries, kindergartens, nursing homes and welfare institutions for the disabled;

(2) Labor services provided by individuals with disabilities;

(3) Medical services provided by hospitals, clinics and other medical institutions;

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs;

(five) agricultural mechanization, irrigation and drainage, pest control, plant protection, agriculture and animal husbandry insurance and related technical training business, poultry, livestock and aquatic animals feeding and disease prevention;

(6) Ticket income for holding cultural activities in memorial halls, museums, cultural centers, management institutions of cultural relics protection units, art galleries, exhibition halls, painting and calligraphy institutes and libraries, and ticket income for holding cultural and religious activities in religious places;

(7) Insurance products provided by domestic insurance institutions for export goods.

In addition to the provisions of the preceding paragraph, the items of tax exemption and reduction of business tax shall be stipulated by the State Council. No region or department may stipulate tax exemption or reduction items.