| Summary: | 碩士 === 中原大學 === 會計研究所 === 97 === The system of Medical Corporate Aggregate, which was a new section added into The Medical Law in 2004, provides a private medical institution which meets specific criteria with an opportunity to transform into a medical corporate aggregate. It also solves the problem that private medical institutions have no corporate status and no capacity of sustainable operation due to the registration under personal names of doctors. A medical corporate aggregate may effectively reduce its tax burden through diversified businesses and appropriate structure planning and take advantage of sustainable operation. Furthermore, it may raise more capital to expand its business, which facilities integration of medical resource. Therefore, it is necessary to use the corporate system to clarify the ownership and management rights of private medical institutions
This study aims to probe tax problems relevant to private medical institutions and medical corporate aggregates and management issues that private medical institutions face. After referring to and analyzing and summarizing relevant books, periodicals and papers, the study finds that after a private medical institution is transformed into a medical corporate aggregate, the original professional practice income becomes income from profit-seeking. Then earnings from the medical corporate aggregate can be distributed under laws. Tax integration and 10% surtax on undistributed earnings are applied to the medical corporate aggregate. Furthermore, because of increase of business opportunities, resource integration,and significant effectiveness of the professional management team, such as introduction of new investors,it is a new chance for the private medical institution to expand its business. Although there are some tax issues, such as land value-added tax, income tax and business tax, the burden from taxes in question can be effectively reduced in practice by investment from future medical corporate aggregates and appropriate planning of operating structure. It is expected that the discussion herein can provide useful references for private medical institutions to be transformed into medical corporate aggregates and suggestions for the government to reconsider the crux of the problem that private medical institutions are unwilling to undertake organizational transformation.
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