財團法人醫院會計處理及稅務問題之研究

The Study of Accounting and Taxation in Private Hospital

簡素貞(Su-Chen Chien)

指導教授 ： 林江亮

中原大學/商學院/會計研究所/碩士(2004年)

https://doi.org/10.6840/cycu200400539

摘要

論文摘要
由於國情的不同，非營利組織於社會中扮演之角色及功能也不盡相同，因此非營利組織所涵蓋之範圍極廣，舉凡：學校、醫院、基金會和宗教團體等等均屬之；財團法人醫院傳統上被視為非營利組織，故政府為鼓勵私人設立，多給予賦稅減免之優惠，以促使其能扮演公共財提供者的角色；然而時代變遷，財團法人醫院公益性角色越來越模糊，往往容易被有心人士作為避稅之工具，另一方面財團法人醫院會計係屬於非營利會計之一環，在現今未有相關會計審計準則的情況下，使得實務上作法莫衷一是。有鑑於財團法人醫院相關會計及稅務所產生之問題日益嚴重，積極採取必要之因應措施實為迫切之事。
目前台灣各類型財團法人之會計處理及報表表達有很大差異，既時相同類型的財團法人也不盡然相同。財團法人醫院會計報告之使用者包含內部使用者（管理團體、董事會等）及外部使用者（捐助人、主管機關、債權人及社會大眾等）；內部管理團體主要在於評估內部管理績效，監督醫院業務活動是否依照原創設目的持續運作，以有效達成目標。外部使用者所需之財務資訊能期收費是否合理，重視衡量每元費用或支出的服務利益，以評估績效，亦會要求揭露重大財務資訊；因此，財團法人醫院必須針對使用者之需求，提供有用的財務報告資訊。
各國政府為因應人民對醫療服務的需求日益提升，為鼓勵個人或企業，本諸「取之於社會，用之於社會」之理念，成立財團法人醫院等非營利組織以推廣社會醫療服務，因此大多給予租稅減免的優惠，用意良佳，惟在有心人士作俑之下，利用現行稅制減免優惠，以公益之名，行營利之實，藉以規避或逃漏巨額稅款，嚴重損及課稅公平原則。故本章擬針對租稅優惠之理由及相關稅制及稅政上之缺失，所衍生之各種租稅弊端型態加以討論，並參酌美國徵免財團法人醫院稅賦之相關規定，以期能提供給有關單位作為政策制定上之參考及未來立法之動向。

關鍵字

會計處理 ； 租稅優惠 ； 非營利組織 ； 財務報表

並列摘要

The role and the functions of non-profit organizations vary with various national conditions, therefore; non-profit organizations contain many groups, including schools, hospitals, foundations, and religious groups, etc. Foundation private hospitals are traditionally taken as non-profit organizations; so that government usually gives them the preferential benefit of taxes reduces in order to encourage them in their private establishment to push them to be public properties’ providers. Following by the change of times, the public profit’s role played by foundation private hospitals become vaguer and vaguer, so that on the one hand, they are used by some people with specific purposes for the means to evade taxes, on the other hand, as the part of non-profit organizations accounting, foundation private hospitals accounting has no consistent practices for lack of relative accounting and audit principles. It’s urgent to adapt requisite steps to face the problems which are becoming more and more serious about the accounting and the taxes affairs of foundation private hospitals.

Nowadays in Taiwan, there are many differences among the accounting processing and the statements expression of each types of foundation. These differences also exist among the same types. The users of accounting reports of foundation private hospitals consist of the inner ones (managerial groups, and board of directors, etc.) and the outer ones (sponsors, authorities concerned, creditors, and the masses, etc.) The inner managerial groups mainly evaluate inner managerial achievements, and supervise if hospital services function according to their original objectives in order to achieve goals efficiently. Besides, the outer users will ask hospitals to publish important financial information so as to realize the charge’s rationality of financial information and to evaluate each dollar’s service benefits to appraise achievements. For these reasons, foundation private hospitals must offer useful financial reports or information according to users’ demands.

With people’s more and more medical services’ needs, the governments of various countries provide the preferential benefit of taxes reduces to persons or enterprises in order to encourage them to establish the non-profit originations like foundation private hospitals on the basis of the idea “giving society what you get from it”. But some people with specific purposes take use of this kind of benefit to achieve their selfish goals instead of the publics by evading large number of taxes. What they did have broken the fair principles of taxes. The thesis will not only discuss the various types of taxes’ malpractices created by the reasons of the preferential benefit of taxes reduces, and the disadvantages of relative taxes’ policies, but also the relative measures of the United States about the preferential benefit of taxes reduces for foundation private hospitals, for the purpose of providing the authorities concerned directions to set up laws and policies.

並列關鍵字

non-profit organization ； accounting processing ； preferential benefit of taxes reduces ； financial statement

參考文獻

6. 李雅萍(2003)，「財團法人法（草案）對經濟事務財團法人之影響與因應建議」，今日會計。

32. 陳世芃(2002)，「非營利組織網際網路財務資訊揭露之系統架構研究」，私立中原大學碩士論文。

3. Earl R.Wilson，Ph.D.，CPA；Susan C.Kattelus，Ph.D.，CPA，CGFM； Leon E.Hay，Ph.D.，CPA，CGFM（2001），Accounting for Governmental and Nonprofit Entities 。

9. Oral，M. and Yolalan，R.（1990），An empirical Study on Measuring Operating Efficiency and Profitability of Bank Branches，European Jpural of Operation Research。

參考文獻