The Study on the Income Tax Preference for Non-profit Organizations in Taiwan -- Focus on Medical Care Corporate

Abstract

Non-profit organizations compensate for the gap between social needs and government supply Non-profit organization is a formal organization with a private nature which is characterized by non-profit voluntary and public welfare and self-management Based on Non-profit organizations promote social welfare and reduce the country's financial burden they enjoy Income Tax preference to encourage non-profit organizations and foster their development The tax preference should not be excessive We should return to the constitutional to observe the restrictions on tax preference The Income Tax Act regulates income tax preference for Education Culture Public Welfare or Charity Institutions or Organizations What is the legal norm of the taxpayer? What is the legal norm of the tax object? We must explore the relevant laws in more depth In addition one of the most frequently discussed is the Medical Care Corporate Although the medical corporation is a non-profit organization However Medical Care Corporate is special There are still many things worth discussing For example Why only Medical Care Corporate enjoy tax preference Which income of the Medical Care Corporate enjoys tax preference? All in all This research focus on:1 Focus on legal restrictions on tax preference 2 Non-profit organizations enjoy the qualifications and scope of income tax preference 3 Medical Care Corporate enjoys the scope of income tax preference These are the topics to be discussed in this article This research collects a large number of law papers judgments and some dissertations Key Words: Income Tax Tax Preference Non-profit Organizations Medical Care Corporate

Date of Award	2019
Original language	English
Supervisor	Wen-Chin Chen (Supervisor)