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你厅《关于私人承受房产办医院是否免征契税的请示》（桂财农税[2003]43号）收悉。现批复如下：<br>
根据《中华人民共和国契税暂行条例》规定，对事业单位性质的医院承受土地、房屋权属用于医疗的，免征契税，其他性质的医疗单位不在免税之列。你区北海市先觉新医正骨医院不属于（公有）事业单位，对其购买房屋作为医疗用房应照章征收契税。
Record · chinatax
ACC. 900067376
Reply of the State Administration of Taxation on the Collection of Deed Tax on Private Hospitals Acquiring House Property Rights
国家税务总局关于私立医院承受房屋权属征收契税的批复
Issuer
—
Date
2003-11-10
Instrument
reply
Cited by
0
This document clarifies that only hospitals with public institution status are exempt from deed tax when acquiring land or houses for medical use; private hospitals without such status must pay deed tax.