비영리법인 과세제도의 문제점과 개선방안-전문생산기술연구소를 중심으로

Abstract

The problems and improvement measures on the taxation system of Non-profit corporate - Focusing on professional production technology institute -

Doo Lyong Kim

Department of Tex Administration Graduate School of Business Administration Pukyong National University

Abstract In modern society, the role of government is being emphasized on how much you are interested in and how much you conduct for the national welfare and the public promotion. The role of government is accordingly getting bigger. Non-profit organizations that complement the functions of government perform the variety roles of the public parts, such as, social welfare, medical care, scholarship, and science technology part and so on. Both the government funded research institute and the research institute of specialty manufacturing technology are in charge of the part of the science technology field. Unlike the government-funded research institute as non-profit organization, which is responsible for the public business parts, performed by a country, the research institute of specialty manufacturing technology conducts government enterprise and the grounds of contribution belong to the private organization. Researching the science technology and accumulating technique, it has contributed to the development of industries in a variety of fields by disseminating and spreading the technology, required by the country. In addition, it also has a key role of securing vigorous national competitiveness. The introduction of not the universal taxation, but the tax system, emphasized on the public interest is desperately required for the research institute of specialty manufacturing technology, which is situated at the important location in social and economic activities and has great influence on public beneficial activities. This paper suggests the recognition of the problems that the research institute of speciality manufacturing technology has. It also has the purpose of the advancement of our non-profit corporation tax system and the suggestion of political plans through of improvements. First, donation that is contributed to research institute of specialty manufacturing technology as a institution caused public interest and support technical innovation of enterprises at the front line of government industrial activity should be applied to legal donation on corporate tax act. National policy project that concentrate on the effort for development of industry and securing national competitiveness form the basis of technical innovation and R&D are background for professionalism through specialized research institute. And this is in charged of specialty research institute of manufacturing technology. So, in my opinion, the degree of public interest is very high. Second, the scope of profitable projects of research institute of specialty manufacturing technology is excessively wide. The business, occurring profit is imposed of corporate tax. Because of the business, occurring profit out of the business on the part of Korea standard industrial classification conform to revenue-making business despite articles of juristic person or rulable essential business. It is excessively comprehensive regulation over the scope of profitable projects. Profitable projects of taxation are recommended by setting exceptional rules for development of related business and enhancement of the international competitiveness, not limiting on the list written by corporate tax act. Third, the scope of reserve fund for essential business will must set up as identical proportion between interest income and business income. The research institute of specialty manufacturing technology, which has the role of public interest carried out as per public policy having limited budget is required to be able to run essential business smoothly with an increase accumulation limit. In addition, it must also require the expertise of the tax administration of the non-profit corporation to strengthen control since many tax benefits are given to the non-profit corporation. Fourth, alienation using right intellectual pro-perty right is aimed at public interest, that is, the devolved technology given right to enterprise about right to use of priority for acquired patent after R&D is ruled out taxation of vat. In the effort of government for realizing creative economy, science technology development also takes possession of important part. However, above all, the indirect government taxation support needs to grow up for technology competitiveness. The effort of government for realizing creative economy takes possession of important part of development of science technology, however, most of all, indirect taxation support of government needs for development of technology competitiveness of related industries and financial support of enterprises through the exempting form VAT that occurred trade since it was transfered that the research institute of specialty manufacturing technology provide enterprise with industrial technology. The industrial technology will visibly be able to bring up the development of related industries.