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經營護理之家需要注意的稅務議題
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護理之家是經過政府認可，為出院後仍須照護之恢復期病患、慢性病患或身心障礙人士甚至是新生兒媽媽，提供受專業訓練的人員之照護服務。隨著人口結構逐漸高齡化與少子化，使得護理之家受到大眾的重視，讓忙碌的上班族可以喘一口氣。由於護理之家需要經過衛生福利部的認可並提供專業的醫療服務，屬於社會福利的單位，因此在我國稅法上享有一定的優惠。然而，也讓許多人誤以為護理之家可以完全「免稅」，使護理之家經常忽略稅務的重要性，在提供非醫療服務時沒有按規定申報納稅，而遭到主管機關的開罰，因此本文將告訴大家在經營護理之家時，有什麼需要留意的稅務議題！
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營業稅
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根據營業稅法第8條第1項第3款，護理之家所提供的「醫療勞務」免徵營業稅（如：護理評估、護理指導及處置、醫療診療及諮詢費）。因此，專營提供醫療勞務的護理之家無需辦理營業登記（稅籍登記），免申報繳納營業稅。
然而，大多數的情形是護理之家經常也會提供相關的非醫療勞務，如：日常生活照護、住房費、飲食、衛生用品等，這些項目不屬於營業稅的免稅範圍，因此兼營「醫療勞務」與「非醫療勞務」的護理之家，則應按照營業稅法規定，向主管機關辦理營業登記（稅籍登記），並於提供非醫療勞務並收取費用時按規定開立統一發票。
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印花稅
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護理之家無論是提供醫療勞務或非醫療勞務，在收取費用時，應開立收據或發票。雖然按照上一段所說的，提供醫療勞務的部分依照營業稅法規定免開立統一發票，但即使這樣仍然需要開立收據。此時，就會面臨到「印花稅」的問題。
根據印花稅法規定，開立收據時，應按收據金額的千分之四繳納印花稅；倘若開立統一發票，則需要繳納的是營業稅，無需繳納印花稅。
除此之外，經營護理之家時，經常會遇到政府提供「低收入戶與身心障礙人士入住的補助款」，雖然在收取款項時需要開立收據，但這類型的補助款為賑濟性質，根據印花稅法第6條規定屬於免稅的範圍，因此在這類型的情況下，護理之家才不用繳納印花稅。
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所得稅
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所得稅的部份三種情況，首先是「專營醫療勞務的護理之家」，雖然免徵營業稅，但仍須繳納所得稅。而此時，護理之家的收入減除必要成本與費用後之所得，應併入「設立人個人綜合所得稅」之「其他所得」計算，所得稅率為5%~40%。
其次是「兼營醫療與非醫療勞務的護理之家」，根據財政部台財稅字第10600624960號令之說明，其應辦理稅籍登記及報繳營業稅者，屬所得稅法第11條第2項所稱營利事業，應依所得稅法相關規定課徵營利事業所得稅。此時，依照護理之家組織型態的不同而有不一樣的規定：若護理之家為獨資、合夥型態，所得應列入「設立人個人綜合所得稅」之「營利所得」計算繳納所得稅，但每年仍須與營利事業一樣進行結算申報；若護理之家為公司型態，則所得應課徵「營利事業所得稅」，每年依規定結算申報並繳納營所稅。
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這些稅務問題好複雜哦，我想成立護理之家該怎麼辦？
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若有設立登記或稅務諮詢方面的需求，請聯絡誠謹會計師事務所，我們將有專人為您服務。
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