社會福利團體租稅優惠研究

本文將社會福利團體按其設立組織型態，區分為社會福利社團法人、社會福利財團法人及社會福利團體3種。其中社會福利社團法人、社會福利財團法人為非營利組織，私人社會福利機構其定位為營利組織或非營利組織？是本論文探討主題。　　社會福利團體之主管單位在中央為內政部，在地方則為直轄市及各縣市政府。興。但截至目前，內政部訂定「老人福利機構設置標準」「私立老人福利機構設立許可及管理辦法」、、「老人長期照護機構設立標準及許可辦法」、「兒童及少年福利機構設置標準」、「身心障礙福利機構設施及人員配置標準」等相關規定，地方政府依據前述法令參考修訂。　　本研究針對社會福利團體之地位與稅務問題，提出之結論說明如次：一、社會福利團體具有非營利組織之非營利性、公益性、無分配盈餘、非政府組織且具自主性等4項特色，應歸屬為非營利組織。二、各稅對於免稅優惠條件不同，致使社會福利團體因為法律型態上之不同而有不同的免稅待遇，違反稅捐公平原則。三、除依所得稅法第4條第1項第13款及行政院頒訂「教育文化公益慈善機關或團體免納所得稅適用標準」，衡量社會福利團體是否符合免稅標準，有關身心障礙福利機構及私人設立之療養院尚需依財政部92/03/20台財稅字第0920450889號函及財政部84/08/23台財稅第841643161號函之意旨，辨別其是否應併入設立人之個人綜合所得總額，核課綜合所得稅。

關鍵字

非營利組織；租稅優惠；社會福利團體

並列摘要

The study divides social welfare organizations into social welfare juridical association, social welfare foundation and social welfare organizations by the establishment of organizational patterns. The main discussion of the study lies on whether social welfare juridical association and social welfare foundation are non-profit organizations? And should private social welfare organizations be classified as profit or non-profit organizations? The central unit in charge of social welfare organizations is the Ministry of Interior; in local, there are municipalities and county and city governments. So far, MOI has promulgated “the standards of welfare for the elderly institutions,” “private senior citizens' welfare institutions establishing license and management approach,” “elderly long-term care institutions establishing standards and licensing practices,” “children and youth welfare institutions setting standard,” and “disability welfare facilities and staffing standards,” etc. The local governments shall amend by the references from the above mentioned enactment. Based on the social welfare organizations’ position and taxing issue, we conclude: 1.Social welfare organizations should be classified as non-profit organization due to its non-profit, charity, no allocation of surplus, and non-governmental organizations four autonomic qualities. 2.Different tax incentives differ from different legal regulations, leading to the unfairness principle of taxing. 3.Apart from the standards in accordance with section 4 of the income tax act 1, paragraph 13 was promulgated by the Executive Yuan of educational and cultural charity agencies or organizations exempt from income tax applicable, to properly measure whether social welfare organizations are qualified for the exempt standards, we still need to apply to Ministry of Finance 92/03/20 No. 0920450889 and the No. 84/08/23 841 643 161 of taxation.