一、公立医院免纳工商业税。二、私立医院诊所接受卫生行政机关之管理,而具备下列各项条件者方可免纳工商业税,否则不予免税。其免税条件如下:1、接受一定之战勤、防疫、保健等任务及负担一部免费病床、免费门诊者。2、确实按卫生行政机关规定之标准收费者。3、不对非就诊之病人售药者。 First, public hospitals are exempt from business tax. Second, the private hospital clinics accept the administration of health authorities, and meet the following conditions are exempt from business tax, otherwise not exempt. The tax-free conditions are as follows: 1, to accept a certain battlefield, epidemic prevention, health and other tasks and to afford a free bed, free clinic. 2, according to the standards set by the health administrative authorities charge. 3, not for the treatment of patients selling drugs.