Peregrine M W
Gardner, Carton & Douglas, Chicago, IL, USA.
Healthc Financ Manage. 1997 Jul;51(7):56-9.
New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.
新的联邦税法规定，当免税组织与企业内部人员进行所谓的超额利益交易时，将适用中级税收制裁措施。制裁采取两级惩罚性消费税的形式，该税不是对免税组织本身征收，而是对获得超额利益的内部人员以及明知参与不当交易的组织管理人员和董事会成员征收。因此，中级税收制裁给免税医院、综合医疗服务体系以及501(c)(4)型健康维护组织带来了税务规划方面的挑战。预计即将出台的财政部法规将使新法律更加明确。
