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醫療財團法人的租稅優惠與社區公益服務
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community benefits are thus relatively indirect. As a result, we proposed that the first and
second types of services should be listed as the core items of community benefit services
of medical institutions; as for the third type of services, since the type of services
contribute to the community indirectly, they should be combined with the core items as
general community benefit services.
The second category of community benefit service is educational research and
development activities such as research and development activities, talent cultivation and
health education. Such activities include medical service personnel’s internship, training
and medical expertise improvement, and the purchase and replacement of medical
equipment. These activities belong to investments in human capital and equipment.
Although they can enhance medical service quality in the long term, they cannot
contribute to the residents’ immediate medical needs directly. Therefore, the second
category should be classified as community benefit services in a broad sense.
We suggested that we should combine the uncompensated care service activities in
the first category with the educational research and development activities in the second
category together as the community benefit services in a broad sense. When developing
tax exemption regulations, we should regulate the amount of medical juridical persons’
core items, community benefit services in general and in the broad sense respectively.