The medical service income obtained by non-profit medical institutions at the price stipulated by the state is exempt from all taxes, and the non-medical service income obtained by non-profit medical institutions is taxed according to regulations. However, the part of its income that is 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 the remaining part is subject to enterprise income tax.

For-profit medical institutions shall be exempted from business tax within 3 years from the date of obtaining practice registration when they obtain medical service income directly used to improve medical and health conditions.

Income from the transfer of technological achievements, technological development and related technical consultation and technical services may be exempted from business tax. Private non-enterprise units whose technology transfer income does not exceed 5 million yuan shall be exempted from enterprise income tax; Corporate income tax will be levied at half the amount exceeding 5 million yuan.

Engaged in agricultural extension, operation and maintenance of agricultural machinery and other agricultural, forestry, animal husbandry and fishery services are exempt from enterprise income tax.

Engaged in the tertiary industry, enjoy preferential tax relief policies stipulated by the state.

Other items that can enjoy tax reduction or exemption as stipulated in the tax law shall be subject to its provisions.

According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Exempting Non-profit Organizations from Enterprise Income Tax (Caishui [2009] 122), the following income of non-profit organizations is tax-free income:

(1) Accepting income donated by other units or individuals;

(two) the income from government subsidies other than the financial allocation as stipulated in Article 7 of the Enterprise Income Tax Law of People's Republic of China (PRC), but excluding the income from government purchase of services;

(3) Membership dues collected in accordance with the provisions of the civil affairs and financial departments at or above the provincial level;

(4) Interest income from bank deposits in non-tax income and tax-free income;

(five) other income stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Therefore, if a taxpayer belongs to a non-profit organization and its income falls within the above-mentioned scope of exemption from enterprise income tax, it will be exempted from enterprise income tax.

Extended data:

Private non-enterprise unit is a new concept. It was 1996 revised by the leaders of the Central Committee and the State Council for the previous concept of private institutions. That is, institutions are organized by the state, and non-governmental organizations should no longer be called institutions.

1998 10 the State Council promulgated the provisional regulations on the registration management of private non-enterprise units, which defined private non-enterprise units as social organizations organized by enterprises, institutions, social organizations, other social forces and individual citizens to engage in non-profit social service activities by using non-state-owned assets.

Enterprise income tax is a tax levied on the production and operation income and other income of domestic-funded enterprises and business units in China. The scope of taxpayers is greater than enterprise income tax. Taxpayers of enterprise income tax are all domestic-funded enterprises or other organizations that implement independent economic accounting in People's Republic of China (PRC) and China, including the following six categories:

(1) state-owned enterprises; (2) Collective enterprises; (3) private enterprises; (4) Joint ventures; (5) Joint-stock enterprises; (six) other organizations with production and operation income and other income.

The object of enterprise income tax is the income obtained by taxpayers. Including sales of goods, provision of services, transfer of property, dividends, interest, rent, royalties, donations and other income.

Enterprise income tax refers to an income tax levied on enterprises (resident enterprises and non-resident enterprises) and other income-generating organizations within the territory of People's Republic of China (PRC). As a taxpayer of enterprise income tax, he should pay enterprise income tax in accordance with the Enterprise Income Tax Law of People's Republic of China (PRC). Except for sole proprietorship enterprises and partnerships.

Baidu Encyclopedia: Private Non-enterprise Units

Baidu Encyclopedia: Enterprise Income Tax