| Summary: | 碩士 === 中原大學 === 會計研究所 === 100 === The study divides social welfare organizations into social welfare juridical association, social welfare foundation and social welfare organizations by the establishment of organizational patterns. The main discussion of the study lies on whether social welfare juridical association and social welfare foundation are non-profit organizations? And should private social welfare organizations be classified as profit or non-profit organizations?
The central unit in charge of social welfare organizations is the Ministry of Interior; in local, there are municipalities and county and city governments. So far, MOI has promulgated “the standards of welfare for the elderly institutions,” “private senior citizens' welfare institutions establishing license and management approach,” “elderly long-term care institutions establishing standards and licensing practices,” “children and youth welfare institutions setting standard,” and “disability welfare facilities and staffing standards,” etc. The local governments shall amend by the references from the above mentioned enactment.
Based on the social welfare organizations’ position and taxing issue, we conclude:
1.Social welfare organizations should be classified as non-profit organization due to its non-profit, charity, no allocation of surplus, and non-governmental organizations four autonomic qualities.
2.Different tax incentives differ from different legal regulations, leading to the unfairness principle of taxing.
3.Apart from the standards in accordance with section 4 of the income tax act 1, paragraph 13 was promulgated by the Executive Yuan of educational and cultural charity agencies or organizations exempt from income tax applicable, to properly measure whether social welfare organizations are qualified for the exempt standards, we still need to apply to Ministry of Finance 92/03/20 No. 0920450889 and the No. 84/08/23 841 643 161 of taxation.
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