Potter M A
Health Policy Institute, Graduate School of Public Health, University of Pittsburgh, PA 15261.
Hosp Health Serv Adm. 1992 Spring;37(1):89-102.
At a time when taxing authorities at all levels of government are reexamining present exemptions, nonprofit charitable hospitals may become concerned about potential new tax liabilities. The Tax Impact Model described here can predict the dollar amount of new taxes, the probable amount of shortfall in major payers' reimbursement for these expenses, and the resulting net financial impact. This model incorporates a set of issues that should be considered and factors for which data or assumptions are needed. It can be applied to hospitals singly or in groups. Here, the model's application to a single hospital shows that payer mix and pretax financial strength are important determinants of the impact of taxation. These findings also suggest that hospitals with a large disproportion of Medicare and Medicaid patients, and those with small revenue margins, are least able to absorb new tax expenses.
在各级政府税务机关重新审视现行免税政策之际，非营利性慈善医院可能会担心潜在的新税收负担。这里描述的税收影响模型可以预测新税收的美元金额、主要付款人对这些费用报销的可能短缺金额以及由此产生的净财务影响。该模型纳入了一系列应考虑的问题以及需要数据或假设的因素。它可以单独或成组应用于医院。在此，该模型在一家医院的应用表明，付款人组合和税前财务实力是税收影响的重要决定因素。这些发现还表明，医疗保险和医疗补助患者比例过大的医院以及利润率较小的医院最无力承担新的税收费用。
