自2013年1月1日起,美国将根据《国内税收法》实施医疗设备消费税,税率定于应课税医疗设备售价的2.3%。美国国家税务局已刊登新税项的最终法规以及第2012-77号通知,为整合销售价格及处理其他税务问题提供临时指引。2012年12月31日以后出售的所有供人类使用的医疗设备(包括牙医用具、牙医设备及仅供研究使用的设备)都必须 As of January 1, 2013, the United States will implement the Medical Device Consumption Tax under the Internal Revenue Code at a rate of 2.3% of the selling price of dutiable medical devices. The U.S. Internal Revenue Service has published Final Rule of New Taxes and Circular No. 2012-77 to provide interim guidelines for consolidating sales prices and handling other tax issues. All medical equipment for human use, including dentist equipment, dentist equipment and research-only equipment, that are to be sold after December 31, 2012 must be