| Notice of the Ministry of Finance and the State Administration of Taxation on Clarifying the Policy of Exempting Elderly Care Institutions from Value-Added Tax | | 财政部、税务总局关于明确养老机构免征增值税等政策的通知 |
| (No. 20 [2019] of the Ministry of Finance) | | （财税〔2019〕20号） |
| The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; offices of the State Administration of Taxation in all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Finance Bureau of Xinjiang Production and Construction Corps: | | 各省、自治区、直辖市、计划单列市财政厅（局），国家税务总局各省、自治区、直辖市、计划单列市税务局，新疆生产建设兵团财政局： |
| You are hereby notified of the policy regarding exempting elderly care institutions from value-added tax (“VAT”) as follows: | | 现将养老机构免征增值税等政策通知如下： |
| I. The “elderly care institutions” as mentioned in subparagraph (2) of Article 1 of the Provisions on the Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 36 [2016], MOF) shall include various types of elderly care institutions that are registered in accordance with the Law of the People's Republic of China on the Protection of the Rights and Interests of the Elderly and have undergone the recordation formalities with the departments of civil affairs to provide centralized residence and care services to senior citizens. | | 一、《营业税改征增值税试点过渡政策的规定》（财税〔2016〕36 号印发）第一条第（二）项中的养老机构，包括依照《中华人民共和国老年人权益保障法》依法办理登记，并向民政部门备案的为老年人提供集中居住和照料服务的各类养老机构。 |
II. From February 1, 2019 to December 31, 2020, the VAT exemption policy as prescribed in subparagraph (7) of Article 1 of the Provisions on the Transitional Policies for the Pilot Program of Replacing Business Tax with Value-Added Tax (No. 36 [2016], MOF) may apply to the various kinds of services listed in the Rules on National Medical Service Price Items, which are provided by medical institutions as authorized by other medical institutions at the prices not higher than the guided medical service prices (including government-guided prices and the prices determined by both the supplier and the demander through consultation as required, among others) determined by the price departments at or above the prefecture (city) level in conjunction with health departments at the same level and other relevant departments.
．．．．．． | | 二、自2019年2月1日至2020年12月31日，医疗机构接受其他医疗机构委托，按照不高于地（市）级以上价格主管部门会同同级卫生主管部门及其他相关部门制定的医疗服务指导价格（包括政府指导价和按照规定由供需双方协商确定的价格等），提供《全国医疗服务价格项目规范》所列的各项服务，可适用《营业税改征增值税试点过渡政策的规定》（财税〔2016〕36号印发）第一条第（七）项规定的免征增值税政策。
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