의료기관에 대한 지방세 감면 연구

The central government and local governments cut the ax about the medical institutions because they give the medical service to the people. But the tax cut can make the income of the local governments decrease, so the policy maker has to have the new look at the tax cut about the medical institutions. The tax cut is reasonable at the point that they are responsible for the people’s health. And the number of the medical institutions in the private area is increasing and it means they can make the profit to run businesses. So tax cut about the medical institutions has to be rechecked prudently. This paper is trying to look for the problems of the tax cut about the medical institutions in the aspects of the equity and efficiency. The problems about the equity of tax cut are divided into two parts. One is the comparison between national tax cut and local tax cut about medical institutions. Another is the comparison of the different benefits among the medical institutions. At the result of the comparison with national cut, the local tax cut is more complex and broader than the national tax cut. And the local tax cut does not distinguish the income between in medical service sector and in non-medical service sector. Moreover, the reason why the local tax cut is different according to the kinds of medical institutions is ambiguous. Lastly, the national tax cut makes the local income decrease, so the local tax cut can be inefficient. Despite the fact that it is more efficient that local governments control the local tax but most of the local tax cut about the medical institutions are decided by the central government. In result, it is very important that new directions to the local tax cut are discussed.