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income tax expenses (benefits) from the subtraction of unadjusted after-tax net income.
Since the business income tax rate was reduced from 25% to 17% in Taiwan, if the income
tax expenses (benefits) could be deferred, the actual amount of tax-exempt interest would
be affected. Fourthly, in the computation of land value tax-exempt interest, we regarded
the covering area of each building as area with no land value tax instead of reviewing all
the places for medical cause by each floor. Therefore, we might overestimate the land
value tax-exempt interest. Fifthly, this paper regarded non-profit hospitals as the
measurement basis; some medical juridical persons which have several branches and
affiliated institutions may operate differently. However, since the financial reports were
the disclosed information with one juridical person as an entity, we could not analyze the
hospitals individually.
Based on the empirical results in this study, we proposed the following suggestions
about the laws and regulations of community benefit services. First, we suggested to use
the service amount of the community benefit services of medical institutions as the basis
for recognition of tax-free status. In this way, it can strengthen the incentives for non-
profit hospitals to engage in uncompensated care services and expand the range of medical
institutions providing community benefit services from non-profit hospitals to for-profit
medical institutions.
Secondly, we proposed to redefine the range and level of community benefit services
in the Article 46 of the Medical Care Act. Currently, community benefit services were
classified into the following two categories. The first category is the uncompensated care
service activities, including medical relief, community medical service and other social
services. The service can be divided into several types according to Article 30-1 of the
Measures for the Implementation of the Medical Care Act as follows: (1) Provision of
medical-related expenses, transportation, auxiliary equipment, care and rehabilitation for
poor families, underprivileged families or homeless patients. These free medical services
are traditionally important to non-profit hospitals and have the property of public goods.
(2) Community medical healthcare, health promotion, and community feedback. These
services belong to community public health service and health knowledge promotion and
improve the health quality in communities. Thus, these services provide a positive
externality. (3) Public services and international medical assistance in cooperation with
governmental policies. Compared to the charitable medical services and public health
medical services mentioned above, the third type of services are extended service items
and community services in the broad sense. Their contributions to the improvement of