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長期照護及醫療機構課徵營業稅之研究 = Research on levy...

柯適中

長期照護及醫療機構課徵營業稅之研究 = Research on levying business tax of long-term care institutions and medical establishments

紀錄類型:	書目-語言資料,印刷品 : 單行本
並列題名:	Research on levying business tax of long-term care institutions and medical establishments
作者:	黃瑞文,
其他作者:	柯適中,
出版地:	[南投縣]
出版者:	南開科技大學福祉科技與服務管理研究所;
出版年:	民101[2012]
面頁冊數:	7,147葉 : 圖 ; 31公分+1張光碟
標題:	營業稅
標題:	Long-term care
電子資源:	http://handle.ncl.edu.tw/11296/ndltd/14224014470799905665
附註:	指導教授: 柯適中
附註:	參考書目: 葉142-147
摘要註:	租稅優惠係基於政策目的考量，以憲法第7條平等原則為衡量並符合第23條比例原則之拘束，而以違反量能課稅原則給予特定納稅人稅捐優待之規定。政府賦予長期照護及醫療機構課稅之租稅優惠，係配合社會福利政策及促進國民健康，以謀減輕就醫者及養老費用負擔之措施。本研究以有關營業稅之課稅主體、客體、免稅及免辦營業登記等規定，對於長期照護及醫療機構之銷售貨物或勞務行為徵免營業稅及免辦營業登記之適用，以探究其租稅優惠之範圍及營業稅法相關法令函釋，有無符合租稅法之基本原則為動機；以分析探討長期照護及醫療機構銷售貨物或勞務課徵營業稅法制面之妥適性為目的。以個案研究法分析探討，就本研究所列出租土地及出售資產案例之爭點，運用法律解釋方法為方法論，分析營業稅相關法令，並透過租稅法基本原則之檢驗過程，得出長期照護及醫療機構及其銷售貨物或勞務，分別為營業稅課稅主體、客體，依營業稅法列舉免稅項目免徵營業稅，但其出售固定資產，則不適用免稅規定；惟有關「免予申報銷售額之營業人」、「規模狹小，平均每月銷售額未達財政部規定標準」之不確定法律概念及概括條款之法律授權規定，違反課稅要件明確性原則，並提出修法明確規範等建議，供有關機關參考。

長期照護及醫療機構課徵營業稅之研究 = Research on levying business tax of long-term care institutions and medical establishments
黃, 瑞文

長期照護及醫療機構課徵營業稅之研究 = Research on levying business tax of long-term care institutions and medical establishments / 黃瑞文 - [南投縣] : 南開科技大學福祉科技與服務管理研究所, 民101[2012]. - 7,147葉 ; 圖 ; 31公分.
指導教授: 柯適中參考書目: 葉142-147.
營業稅Long-term care

柯, 適中

長期照護及醫療機構課徵營業稅之研究 = Research on levying business tax of long-term care institutions and medical establishments
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328 $a 碩士論文--南開科技大學福祉科技與服務管理所
330 $a 租稅優惠係基於政策目的考量，以憲法第7條平等原則為衡量並符合第23條比例原則之拘束，而以違反量能課稅原則給予特定納稅人稅捐優待之規定。政府賦予長期照護及醫療機構課稅之租稅優惠，係配合社會福利政策及促進國民健康，以謀減輕就醫者及養老費用負擔之措施。本研究以有關營業稅之課稅主體、客體、免稅及免辦營業登記等規定，對於長期照護及醫療機構之銷售貨物或勞務行為徵免營業稅及免辦營業登記之適用，以探究其租稅優惠之範圍及營業稅法相關法令函釋，有無符合租稅法之基本原則為動機；以分析探討長期照護及醫療機構銷售貨物或勞務課徵營業稅法制面之妥適性為目的。以個案研究法分析探討，就本研究所列出租土地及出售資產案例之爭點，運用法律解釋方法為方法論，分析營業稅相關法令，並透過租稅法基本原則之檢驗過程，得出長期照護及醫療機構及其銷售貨物或勞務，分別為營業稅課稅主體、客體，依營業稅法列舉免稅項目免徵營業稅，但其出售固定資產，則不適用免稅規定；惟有關「免予申報銷售額之營業人」、「規模狹小，平均每月銷售額未達財政部規定標準」之不確定法律概念及概括條款之法律授權規定，違反課稅要件明確性原則，並提出修法明確規範等建議，供有關機關參考。 $u Tax incentives are introduced to accomplish policy goals. They are nevertheless subject to the principles of equality and proportionality which are prescribed under Article 7 and Article 23 of the Republic of China Constitution respectively. However, tax incentives are contrary to the ability-to-pay principle by offering preferential tax privileges to certain tax payers. The government’s tax incentives given to long-term care and medical institutions respond to social welfare policies and promote national health in view of reducing costs incurred by patients and burdens arising from pension expenses. By studying tax subjects, objects, exemption of tax and waiver of business registration, the research examines the exemption of business tax on the sale of goods and services and the waiver of business registration on the part of long-term care and medical institutions. The motive of the research is to establish whether the scope of tax privileges and interpretations of business tax related laws/regulations conform to the fundamental principles of the tax law so as to further analyze the appropriateness of the legal aspect of levying business tax on long-term care and medical institutions’ sale of goods or services. The research adopts the case study research method. The methodology of jurisprudence - interpretation of the law is applied to analyze tax related laws/regulations in relation to the points of contention arising from cases concerning leases of land and sales of assets listed in the research. By examining the fundamental principles of the tax law, it is established that long-term care and medical institutions and their sales of goods and services are the tax subjects and objects respectively. Therefore, long-term care and medical institutions are exempted from business tax on itemized exemptions according to the Business Tax Act. However, tax exemption does not apply to the sale of fixed assets which is regulated by indefinite concepts of law, such as “other business entities exempted by the Ministry of Finance from reporting sales amounts" and "whose monthly average sales amount is below the criteria prescribed by the Ministry of Finance," and generalized legal provisions. This clearly violates the principle of certainty on taxation conditions. The research also offers suggestions of legislation amendments to achieve clarity, which may also serve as references for the competent authority.
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