財政部臺北國稅局表示,綜合所得稅結算申報列報醫藥及生育費扣除額時,納稅義務人、配偶或受扶養親屬以付與公立醫院、全民健康保險特約醫療院、所,或經財政部認定其會計紀錄完備正確之醫院者為限,且受有保險給付部分,不得扣除。
該局說明,所得稅法第17條第1項第2款第2目之3所定「醫藥費」列舉扣除額之立法意旨,係針對身體病痛接受治療而支付之醫療費用,因屬生活中之必要支出,故於計算所得淨額時予以扣除,惟以該等醫藥費用係支付予「公立醫院、全民健康保險特約醫療院、所,或經財政部認定其會計紀錄完備正確之醫院者為限」,始得列報「醫藥費」扣除額。 該局舉例,納稅義務人甲君109年度綜合所得稅結算申報,列報醫藥及生育費扣除額19萬餘元,其中16萬餘元檢附A診所醫藥費單據,經該局以A診所非屬公立醫院或全民健康保險之特約醫療院、所,亦非財政部認定會計紀錄完備正確之醫院,否准認列。甲君主張,A診所係合法醫療診所,應可認列醫藥費扣除額。經該局復查決定以甲君檢附醫藥費單據與所得稅法規定不符,遂駁回其復查。 該局呼籲,納稅義務人在辦理綜合所得稅結算申報時,應注意醫藥及生育費扣除額以付與公立醫院、全民健康保險特約醫療院、所,或經財政部認定其會計紀錄完備正確之醫院者為限,以免遭補徵稅款。納稅義務人如欲確認就診之醫療院、所是否符合全民健康保險特約醫療院、所,可至衛生福利部中央健康保險署網頁查詢「健保特約醫事機構」,以利正確申報綜合所得稅。 (聯絡人:法務二科林股長;電話2311-3711分機1911) |
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