Decker R
Hosp Mater Manage. 1990 Jun;15(6):22-3.
A not-for-profit hospital has decided to rent medical and office equipment instead of purchasing the items. Under the terms of the lease, the hospital is required to reimburse the supplier for any property taxes on the equipment covered by the lease. The lessor has billed the hospital for personal property taxes assessed by the county government. The hospital materials manager is concerned that the hospital isn't able to claim its usual tax exemption since it didn't purchase the equipment and can't claim to be the owner of it. In this dialogue, Dr. Decker discusses this problem and offers some possible solutions.
一家非营利性医院决定租赁医疗和办公设备，而不是购买这些物品。根据租赁条款，医院需要向供应商偿还租赁设备所产生的任何财产税。出租人已向医院开具县政府征收的个人财产税账单。医院物资经理担心，由于医院没有购买设备，也不能声称是设备的所有者，因此无法享受其通常的免税待遇。在这段对话中，德克尔博士讨论了这个问题并提供了一些可能的解决方案。
