Medical institutions have been classified into private hospitals and doctor's offices or non-profit medical corporations according to existence of corporation status. A non-profit medical corporation is a type of non-profit corporation. Theoretic limitations exist in both imposing taxes fully the same way as profit-making corporations and exempting taxes fully in a different way from profit-making corporations on a non-profit corporation. After all, it is desirable to select a partial tax exemption theory compromising the method of both extremes.
In such tax system of non-profit medical corporations, problems like irrationality of discrimination in taxation and difficulty of controlling indirect profit distribution between non-profit medical corporations and general non-profit corporations or between main bodies of non-profit medical corporations establishment exist. For the improvement plan of such tax system of non-profit medical corporation, the improvement plan can be different in case of introducing non-profit public interest corporation system and in case of not doing so.
The way to solve the problem of unreasonable discrimination of taxes between non-profit medical corporations and general non-profit corporations or between non-profit medical corporations under existing income tax system of non-profit corporations is the method of imposing taxes on them the same way after getting rid of the discrimination that has no reasonable cause to treat them differently. In case of non-profit medical corporations, it is reasonable to solve the problem with a method of classifying the medical corporation according to the degree of public interest purposes to treat them differently in imposing taxes in order to essentially solve the problem of unreasonable discrimination of taxation that the use of unique purpose business preparation funds becomes restricted in contrary with non-profit corporations in general. This plan means changing the income tax system of non-profit corporations through non-profit public interest medical corporation system.
And the method to solve the problem of discriminations in classification of donations and inclusion of financial loss (or income tax deduction) can be a plan to solve the problem of discrimination in imposing taxes between non-profit corporations as well as non-profit medical corporations through change of donation system itself. The method of classifying the donation itself by each main bodies of non-profit medical corporation establishment making other things same can be presented. Fundamentally, the general rules of classifying donation becoming dualistic based on public interest nature could also be thought of.
This thesis has attempted to present basic framework and revision plans of tax system on medical corporations in general. The problem of whether the profit-making medical corporation system is desirable or of how the medical charges while providing medical health services will be managed (medical insurance system in result) must be connected together to present the appearance of desirable operations of medical corporation in conclusion. Also, the introduction of non-profit public interest medical corporation system and the presentation of public interest standard followed by such introduction asserted in this thesis indicate a great change in the operation of existing non-profit corporation system while the practical effectiveness of introducing the system can be guaranteed only if a steady and effective supervision on non-profit medical corporations take place according to tax administration.