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1
臺大管理論叢
2018/8
第
28
卷 第
2
期
1-32
DOI:10.6226/NTUMR.201808_28(2).0001
醫療財團法人的租稅優惠與社區公益服務
The Relationship between “Tax-Exemption” and “Community
Benefit Service” of Not-for-Profit Hospitals
摘 要
目標：政府常透過租稅優惠的方式間接補助非營利組織，鼓勵其從事社區公益服務。本文探
討我國的醫療財團法人從事社區公益服務的支出，與其所享有的免稅利益間關聯性。方法：
本文採用我國
2006-2010
年
43
家醫療財團法人資料，估計追蹤資料的固定效果模型與工具
變數法，分別估計醫療財團享有之免稅利益與其從事之醫療社會服務活動、教育研究活動及
社區公益服務等支出的關聯性。結果：迴歸結果顯示免稅利益與醫療社會服務支出呈現反向
關係，但與教育研究發展支出呈正向關係，且與社區公益服務支出沒有顯著的關係。結論：
社會大眾與主管機關普遍認為給予醫療財團法人租稅優惠，是為了鼓勵其提供醫療資源貧乏
者免費醫療等醫療社會活動，而非與社區民眾公益較為間接的教育研究活動。實證結果顯示
醫療財團法人取得之免稅利益對其從事教育研究活動有正面的助益，卻對醫療社會服務活動
呈現反向關係。至於免稅利益與社區公益服務總支出無顯著關聯，可能是醫療財團法人提供
社區公益服務受其他因素影響，或其取得免稅地位與提供社區公益服務無關所致。
【關鍵字】
醫療財團法人、租稅優惠、社區公益服務
Abstract
Purpose: The government often subsidizes nonprofit organizations with tax benefits to encourage their
engagement in community benefit services. This paper discusses the connection between community
benefit service expenditure and the tax-exempt interest of not-for-profit hospitals in Taiwan. Method: We
used the panel data from 43 not-for-profit hospitals in Taiwan from 2006 to 2010 and analyzed the data with
fixed effects model and instrumental variables models. The above mentioned method is utilized for the
examination of the relationship between the tax-exempt interest and the expenditure of medical juridical
persons (not-for-profit hospitals) in uncompensated care services, educational research activities, and
community benefit services. Results: Regression results show that tax-exempt interest has a negative
relationship with uncompensated care services spending, a positive relationship with educational research
and development expenses, and no significant relationship with community benefit service expenditure.
Conclusion: The public and the authority generally consider that the main purpose of granting not-for-profit
hospitals tax benefits is to encourage more medical social activities, such as providing free medical care and
healthcare, rather than to improve research momentum or educational quality, although educational research
activities are indirectly related to community benefits. However, empirical results show that gaining tax-
exempt interest can make a positive contribution to not-for-profit hospitals in engaging in educational
research activities, while has a reverse relationship with uncompensated care services. Tax-exempt interest
and total expenditure of community benefit services are not significantly related, possibly because not-for-
profit hospitals provide community benefit services which are mainly affected by other factors, or maybe
because the tax-free status has no connection with the supply of community benefit services.
【
Keywords
】
not-for-profit hospitals, tax benefit, community benefit service
梁志民
/
國立臺北商業大學財政稅務系副教授
Chih-Min Liang
, Associate Professor, Department of Public Finance and Tax Administration, National
Taipei University of Business
郭振雄
/
國立臺北大學會計學系教授
Jenn-Shyong Kuo
, Professor, Department of Accountancy, National Taipei University
李怡慧
/
臺北市國稅局信義分局稅務員
I-Huei Li
, Revenue Officer, Xinyi Branch, National Taxation Bureau of Taipei, Ministry of Finance
何怡澄
/
國立政治大學財政學系教授
Yi-Cheng Ho
, Professor, Department of Public Finance, National Chengchi University
Received 2014/6 Final revision received 2015/10