醫療從業人員所得稅相關問題之探討

A Study of Healthcare Practitioners Individual Income Tax Issues

辛凱貞(Kai-Chen Hsin)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2016年)

https://doi.org/10.6840/cycu201600606

摘要

近五年我國中央政府總預算預算中課稅收入為主要歲入來源，2015年全國賦稅收入較2014年增加8%，其中綜合所得稅增加幅度最多(+15.4%)，由此可知綜合所得稅在歲入上的重要性。在綜合所得稅之10類所得中，執行業務所得者申報綜合所得稅屬自主性申報，因此申報所得額度正確與否與申報人對相關稅法認知有極大的關聯性。多數執行業務人員因不熟悉相關之法律而經常受罰，故建立一執行業務所得檢核技術之參考益顯其重要性。

因考量資料蒐集之因素，本文謹以執行業務所得分類中，醫療機構之從業人員執行業務所得為例，探討其申報核算及法規認定等相關問題，本文擬採用文獻探討法針對醫療機構從業人員之所得計算按稅法規定查核程序，彙整一系統性檢核程序包含，帳簿憑證之查核、醫師個人執行收入之申報、執行業務費用之查核、各項費用或損失之查核、結算申報、常見之違章型態等六類。

在現行法規之下，擬以2011至2015年間有關醫療從業人員所得稅核算爭議之法院判例上：醫療機構之損害賠償費用，可採用未攤銷費用的會計處理方法分攤於幾個會計年度內，損失可由所得抵減、在稅務局申請文件之代表人則可另提供相關文件佐證(如設立登記資本額查核報告書)實際出資情況，以實際出資人為其負責人、課稅所得計算，薪資特別扣除額應為收入之百分比認列扣除額，較符合實質課稅原則與公平性、自費醫療收入查核，可強化就醫者對自費醫療單據的索取。本研究結果期望能在所得稅申報上有較為公平合理的計算方式及作為醫療人員申報所得自主性檢核之參考。

關鍵字

執行業務所得 ； 租稅問題 ； 醫療機構

並列摘要

During the past five years, the total budget of the central government comes from tax income as the main source of revenue, a comparison between 2015 and 2014 about national tax ,which increased by 8% . Consolidated income tax increased more than 15.4% , as a result ,consolidated income was seem as the most importance of annual revenue. Among 10 different types of income tax, Execution of business income earners declare consolidated income belongs to declare independence. Thus the correctness of the declaration and the resulting amount the applicant of the relevant tax law knowledge has great relevance. Most people are not familiar with the implementation of the relevant legal so that they were punished often , Therefore, it is necessary to establish the technical reference about how to operate.

Considering the factors with information collecting, this report would like to discuss the problems about the definition of accounting declaration and other related issues by the resulting of showing the income of medical personnel. This report was investigate with literature review method,and analyse the income of medical personnel which was accounting under the law of medical practitioners of the tax .It includes a series of process such as credentials checking ,physicians perform personal income declaration, implementation of the operational costs,the expenses or losses in the audit,settlement declaration,and posting common patterns of violation.

According to the current law and basing on the cases which were the argument about the jurisprudence of the Court concerning medical practitioners tax accounting controversy occurred between 2011-2015.The medical costs of damage compensation may be divided into several fiscal years by the unamortized cost of the accounting treatment. The loss of income may be offset, IRD representative in the application documents can be provided in the relevant supporting documents,such as the establishment registration capital auditing report. Actual investment situation, actual investment situation, In the actual investor and its head, Calculation of taxable income, Should pay particular deduction as a percentage of revenue recognized deductions, More in line with the principle of substantive fairness of assessment, Health Check fee income, Can enhance medical treatment at their own expense to obtain medical documents of non-payment of health insurance. The study results are expected to have a more equitable method of calculation and declaration of income as a medical staff of the autonomous subject of nuclear reference in the income tax .

並列關鍵字

Income from professional practices ； Taxation ； Private Hospitals and Clinics

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