臺灣美容醫學課徵營業稅之法政策研究【醫法新論】 試閱
A Study on Legal Policy of Levying Value-added Tax on Cosmetic Surgery Procedures in Taiwan
臺灣民眾口中的「醫美」實為一門稱作「美容醫學」之醫學學科，近年美容醫學醫療院所不斷擴張的同時，不僅美容醫學專科醫師制度尚未建立，甚至其性質、執行手術資格與品質、是否徵收營業稅等相關規範都紊亂不堪。本研究就法律面與政策面切入探討加值型營業稅課徵目的與免稅條款，重新檢視現行實務對於醫療行為之定義，並細部區分美容醫學行為樣態，另參酌美國、南韓及日本對於美容醫學課稅之管理政策，嘗試建立非治療性美容醫療作為臺灣產業之合理課稅模式。
Medical Beauty is a folk name of Cosmetic Medicine, a type of Medicine, in Taiwan. As Cosmetology Medical Institutions wildly expand in recent years, unfortunately, not only the specialist system has not been established, even the surgery quality requisitions, physicians’ qualifications and whether to impose Value-added Tax or not, all of the criterions are a mess. This article intends to elaborate and analyze the purpose of Value-added Tax collection and Exemptions from Legal and Politics both aspects. Also, redefine the meaning of medical treatment and discriminate different types of Cosmetic Surgery. Finally this article will try to establish a reasonable taxation model for Taiwan towards non-therapeutic cosmetic medical treatments after contrasting between American, South Korean and Japanese Policy of Levying Value-added Tax on Cosmetic Surgery Procedures.
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