論醫療財團法人房屋稅免稅爭議

Commentary on the Exemption of House Tax for Medical Incorporated Foundations

本文探討房屋稅條例第15 條1 項2 款（以下簡稱房15. 1. 11） 立法背景、條 文結構、醫療法規範及修法背景，以及二法之相關解釋函令，希望從現行法 令解釋，針對醫療財團法人是否應被課徵房屋稅，進行完整及充分之法律論 述。 本文以為，從房屋稅條例初始立法意旨、醫療法及其立法理由、相關解 釋函令、財團法人公孟性及非營利性、醫療法人問之租稅公平性、政府一體 性及房屋稅免稅之信賴保護等層面，暑療財團法人位醫療法第5 條（以下簡 稱醫5 ）為許可並登記，即符合房15. 1. 11 業經立案之慈善救濟事業之形式要件。

This article discuss the legislative background and structure of Article 15 section 1 paragraph 2 of House Tax Act, the regulations of the Medical Law and its amendments, the legal interpretation and administrative orders of both laws related, hoping to afford a complete and sufficient analysis on the issue of the exemption of house tax for Medical Incorporated Foundations. This article may conclude that, in considering the points of the initial legislative purposes of the House Tax Act, Medical Law and its legislative purposes, the relative legal interpretations and administrative orders, the nature of public interest and nonfor- profit of the incorporated foundations, tax equity among medical legal entities, the unity of governmental authorities, the protection of the reliance of the exemption of house tax for Medical Incorporated Foundations, whereas once the Medical Incorporated Foundations have been permitted and registered in accordance with the Article 5 of the Medical Law, it should be presumed to have complied with the formal legal requirements as being the registered “Charity and Relief Business” under the Article 15 section 1 Paragraph 2 of House Tax Act.