| Summary: | 碩士 === 國立成功大學 === 法律學系 === 107 === 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
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