Sun Yat-Sen Management Review

  Journal Fullview

Sun Yat-Sen Management Review  2019/12

Vol. 27, No.4  p.695-728

DOI:10.6160/SYSMR.201912_27(4).0001


Title
醫療財團法人徐元智先生醫藥基金會 —租稅心與公益情
Far Eastern Medical Foundation—Tax Liability and Charitable Zeal
(145_M5df9999b12fc5_Full.pdf 38KB)

Author
劉惠玲、黃崑明/國立臺北商業大學財政稅務系、德明財經科技大學財務金融系
Hui-Ling Liu; Jason Kunming Huang/

Department of Public Finance and Tax Administration, National Taipei University of Business; Department of Banking and Finance, Takming University of Science and Technology


Abstract(Chinese)

醫療財團法人徐元智先生醫藥基金會在2008年向三家關係企業募得2億7千萬元捐款,指定用來擴建亞東醫院新院區。此筆暫時受限的捐贈收入究竟應在受贈年度或實際動用年度認列收入,引起基金會與國稅局的論戰。藉本個案的分析討論,讓學生學習非營利組織所得稅結算申報之流程、認識非營利組織對捐贈收入的處理原則,以及從會計、課稅和公益觀點,瞭解暫時受限的捐贈收入可否遞延至實際動用年度再認列收入。最後比較受贈年度認列與不認列該筆暫時受限捐贈收入,對基金會的稅負與國庫稅收之差異程度。打破一般大眾對非營利組織免稅的印象,強調非營利組織在做公益的同時,不應輕忽稅負成本。

(145_M5df9999b12fc5_Abs.pdf(File does not exist))

KeyWord(Chinese)

非營利組織租稅、未受限捐贈收入、暫時受限捐贈收入、公益使命


Abstract(English)

In 2008, the Far Eastern Medical Foundation received donations of 270 million dollars from its three related companies to expand the new medical building of Far Eastern Memorial Hospital. These contributions were temporarily restricted, and the foundation should have recognized the revenue as soon as the contributions were received or when expenses arose that released the restriction; their failure to do so caused the foundation’s conflict with the Internal Revenue Service. By analyzing and discussing this case, students can acquire knowledge regarding the complete process through which a nonprofit organization files an income tax return, the nonprofit accounting of contributions, and when the revenue from temporarily restricted contributions should be recognized from the perspectives of accounting, taxation, and charity. We calculate the difference in tax payable for 2008, which is the year for which this temporarily restricted contribution is and is not recognized for the Foundation and the Treasury. Such a calculation reveals the inapplicability of the stereotype that nonprofits are exempt from tax and will emphasize that nonprofits should not neglect their tax burden while pursuing charitable goals.

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KeyWord(English)

Nonprofit Organization Taxation, Unrestricted Contributions, Temporarily Restricted Contributions, Charity Mission


Domain
Case

Policy and management implications
(Available only in Chinese)

一般認為非營利組織配合政府教育文化及社會福利政策,積極從事各項公益慈善活動,發揮社會公益功能,減少政府社會福利支。因此,政府應該在稅負上給予相關的減免優惠。 個案基金會一路走來始終以達成自建醫院、急診援助、貧病義診及獎勵醫藥研究的目標為職志。為提供民眾更優質的醫療服務,基金會自2004年啟動擴建亞東醫院第二院區的申請與規劃。為募集擴院所需資金,於2008年收到遠東集團旗下三家關係企業共2億7千萬元的捐款,基金會共挹注121.3億元的資金。自第二院區啟用後,醫院更有實力發展急重症、重視醫療品質,為大臺北地區民眾提供最好的醫療照護。惟當年關係企業捐贈用於新建院區之指定用途捐款,限於營建法令之規範,遲至2010年才動支。基金會2013年收到國稅局補繳2008年稅額通知時,申請將該筆「捐贈收入—未受限」的款項更正為「捐贈收入—暫時受限」,遞延至實際支用年度認列收入,並請臺北國稅局核准其更正所得稅結算申報之申請,卻歷經一連串的否准、駁回。 一筆單純的公益捐贈收入,打破大家誤認為非營利組織可因公益性質而免繳稅的刻版印象。然而從會計、公益和課稅原則的剖析後,不論捐款是否指定用途,均須在受贈年度認列收入。稅法對非營利組織銷售貨物或勞務以外之所得是免稅的,但其銷售貨物或勞務之行為因與一般營利事業無異,為避免不公平競爭現象,而將其排除於免稅範圍外。再者,為了給非營利組織利用商業活動以籌措目的事業必要經費之機會,當銷售貨物或勞務以外的收入不足支應與創設目的有關之支出時,允許將該項虧損扣抵銷售貨物或勞務之所得。但是,享有此虧損可扣抵的前提是非營利組織必須符合所得稅減免優惠之相關條件。 藉由本個案之討論,可點醒非營利組織在追求公益的同時必須熟悉所得稅課徵之相關規定,預估稅負成本並避免誤觸法規之風險,才能同時保有租稅心與公益情。


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