摘要
由於大多數非營利組織的所得與資源均來自政府的補助或民間的捐助，這些款項與資源的運用，亦大多涉及公益等社會議題，因此政府單位應予以適當管制，而不應放任其自由行事，租稅就是管制的方法一環，特別是醫療產業是提供與人的健康和生死相關的照護，其肩負照顧民眾健康、維繫人類尊嚴的神聖使命，所有先進國家都應以建構一個健全完善的醫療體系為政府施政最優先目標。 本研究係針對私立醫院及診所之租稅問題進行探討，經參酌相關之書籍、期刊、雜誌論文及行政法院判決等文獻，加以分析彙整後，首先得到之結論為財稅機關對於非營利組織課稅資料蒐集應建立完善之稅籍檔，將捐贈者持之列報所得稅扣除之收據憑證，改以非營利組織受贈者應開立統一發票，發揮上、下游之勾稽，提昇非營利組織積極從事公益活動及運作公開以取信社會大眾；其次建議可成立租稅專業法庭，由具備會計與租稅專業學識背景的法官審理租稅行政救濟案件，可提昇品質及效率；再者建議參考美國作法，將非營利組織依其公益性質作有系統的劃分，而給予不同等級的租稅優惠；最後從政府各部會署就國家長程整體租稅規劃之考量，建立一連結與相互通報機制，對各種型態非營利組織公益性之爭議，亦應統一由公證機構對其運作情形加以不定期驗證提昇財務透明度，而非僅以財稅機關落後查核方式來判定是否符合免稅規定，減少認定上之爭議。 關鍵字：私立醫療院所、非營利組織、租稅問題、行政救濟
並列摘要
As the majority of income and resources of non-profit organizations comes from the government and civilian organizations, the maneuver of the funding is often involved in social debates. Government officials should provide adequate monitoring, instead of leaving unattended. Taxation is a monitoring strategy, especially to medical industry, which provides vital caring to pubic health and carries the responsibilities of attending to general public’s needs. Establishing a perfect medical system is the top priority for governments in all developed countries. The paper focuses on taxation of private hospitals and clinics. In reviewing of books, periodicals, magazines, and court documents, the foremost conclusion is for revenue agency to build a thorough taxation database on non-profit organizations. Other conclusions include issuing official invoices instead of donation receipts, increasing exposure on public charity events, and operating more transparently. The paper also suggests, for better quality and efficiency, the creation of a taxation court, presided by judges with accounting and taxation background, to overlook administrational litigation cases. In referring to the systematic categorization in U.S.A., this paper further suggests awarding non-profit organizations with various degrees of taxation benefits, and recommends government agencies to set up a notification mechanism, based on its long term taxation strategies. To settle disputes over characteristics of non-profit organizations, the operation should be supervised by one single governing body to increase financial transparency, not only to depend on post-inspection from revenue agency to determine whether the taxation meets standards. Keywords: Private Hospitals and Clinics, Non-Profit Organizations, Taxation, Administration Litigation