篇名

他山之石:財團法人醫院的社會公益責任與稅法要求資訊公開透明的關係   免費試閱

並列篇名

American Experience with Tax Law: Transparency of Foundation Hospital and Its Fulfillment of Social Accountability

作者
中文摘要

財團法人長庚醫院接二連三發生重大事件,再度引爆社會輿論對於財團法人醫院治理問題的關注。本文將澄清財團法人在法律上的屬性,並在此基礎上檢視目前財團法人醫院財務報表呈現出來的訊息,是否符合財團法人應展現的公益作為;最後介紹美國如何透過稅法來管理監督享有稅賦減免資格之醫院的公益責任,此經驗可供未來臺灣在改革財團法人醫院治理上的借鏡。

英文摘要

Chang Gung Memorial Hospital have recently encountered a series of crisis, first with the power struggle of board chair ship, followed by collective resign of physicians working in emergency unit amid other disputes. Those incidents invite outbursts of a wave of public opinions that fiercely criticize the way this hospital manages the operation of its medical service, which pursues cost-benefit principle. Since foundation hospitals are non-profit organizations that enjoy tax exemption status, they are legally required to behave and act to serve public interest. But in reality they are short of actions to fulfill this mission. Therefore, major reform as to the hospital governance and public surveillance has policy urgency. The American experience in keeping hospitals who enjoy tax benefit in line with public interest is mainly through tax policy. Hospitals that want to enjoy tax benefit are required to follow the regulations set by the Internal Revenue Service. As long as hospitals meet community benefit test, they can have tax favor. In recently years, IRS strengthened the obligations required of hospitals when they fill out the tax form specifically designed to suit this purpose. The experience of using tax mechanism to advance public interest should ring a bell to Taiwan’s policy makers.

起訖頁

035-051

出版單位
DOI

10.3966/241553062018020016004  複製DOI  DOI查詢

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