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財政部核釋:長照福利機構幫換紙尿褲費用免課營業稅?

財政部近日核釋,長照福利機構如果是由機構專業人員協助更換,且是與看護費,照顧費、長照費一併收取的話,可視為醫療勞務或社會福利勞務的一環,免徵營業稅。

財政部官員表示與衛福部交換意見後,認為長照福利機構提供的日常生活照顧服務,床邊膳食、住宿費,也屬營業稅法規定的「醫療勞務」範圍,可免徵營業稅。

One Reply to “財政部核釋:長照福利機構幫換紙尿褲費用免課營業稅?

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