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공익법인의 과세제도 개선방안

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Abstract
As it stands at the initial stage of becoming a welfare state, Korea is anticipated to have an increased demand for public services with time, and more nonprofit corporations are expected to play significant roles in society as the third sector in terms of breadth and depth. Korea is therefore in desperate need of overhauling its taxation system as it is currently applied to not-for-profit organizations.
Advanced states provide a variety of tax breaks to nonprofit corporations for performing roles that could be assumed by governments, at the same time trying to prevent manipulation of the system through the implementation of thorough follow-up measures.
This research paper looks into Korea's current taxation system for nonprofit corporations in the areas of tax breaks and follow-up measures, and makes comparison with the systems of other major advanced countries. As a result of the examination and comparison, the paper specifies the problems faced by Korea's current system, and suggests ways of making improvements.
In summary, this paper proposes that Korea make the following improvements in its taxation of nonprofit corporations: (1)the expansion of the scope of nonprofit activities; (2)tax exemption on revenues obtained through the implementation of a corporation's reported activities; (3)the exemption from VAT on the sales of secondhand items for the public interest; (4)the expansion of tax exemption on donations in terms of the scope and amount of donations; (5)the expansion of tax exemption on stocks donated by domestic companies; and (6)the relaxation of the criteria for decent nonprofit corporations.
The study proposes the following five ways to improve the follow-up measures: (1)the integration of supervision under a single agency and the preparation of unified establishment and closure standards; (2)the introduction of a fair verification system concerning common well-being; (3)the preparation of uniform bookkeeping standards; (4)the establishment and enhancement of an external supervisory system; and (5)the establishment of a beneficiary selection system.
The author is hopeful that as a result of this study, Korea will have more nonprofit corporations that offer more flexible public services in its rapidly evolving society.

Subject terms: nonprofit(or not-for-profit) corporations, taxation, tax breaks, follow-up measures
Author(s)
강지숙
Issued Date
2013
Awarded Date
2013. 2
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000006193
Alternative Author(s)
Kang,Ji Suk
Affiliation
제주대학교 대학원
Department
대학원 회계학과
Advisor
김봉현
Table Of Contents
Ⅰ. 서론 1
1.1. 연구 목적 1
1.2. 연구의 방법과 범위 3
1.2.1. 연구의 방법 3
1.2.2. 연구의 범위 3

Ⅱ. 공익법인의 개념 및 선행연구 4
2.1. 공익법인의 개념 4
2.1.1. 공익법인의 공익사업 범위 5
2.2. 공익법인과 비영리법인과의 구분 7
2.2.1. 민법상 비영리법인과의 구분 7
2.2.2. 공익법인의 설립· 운영에 관한 법률을 적용받는 공익법인과의 구분 8
2.2.3. 법인세법상 비영리법인과의 구분 8
2.2.4. 부가가치세법상 비영리법인과의 구분 9
2.3. 공익법인 현황 10
2.4. 선행연구의 검토 11

Ⅲ. 공익법인 과세제도 14
3.1. 공익법인 조세지원제도 15
3.1.1. 법인세 15
3.1.2. 부가가치세 22
3.1.3. 상속세 및 증여세 23
3.1.4. 지방세 25
3.1.5. 기부금 25
3.2. 공익법인 사후관리제도 28
3.2.1. 납세협력의무 28
3.2.2. 고유목적사업과 관련한 의무 34
3.3. 주요국의 공익법인 과세제도 42
3.3.1. 미국 42
3.3.2. 일본 47
3.3.3. 주요국과의 공익법인 과세제도 비교 50

Ⅳ. 우리나라의 공익법인 과세제도 개선방안 53
4.1. 공익법인 과세제도의 문제점과 개선방안 53
4.1.1. 공익사업 범위의 확대 53
4.1.2. 수익사업 범위의 축소 54
4.1.3. 중고물품의 공익목적 판매에 대한 부가가치세 감면 55
4.1.4. 기부금 공제범위 및 공제한도 확대 56
4.1.5. 출연받은 내국법인의 주식 비과세 한도 확대 57
4.1.6. 성실공익법인 요건의 완화 58
4.2. 공익법인 사후관리제도의 문제점과 개선방안 59
4.2.1. 주무관청 및 설·폐기준의 일원화 59
4.2.2. 공정한 공익성 검증시스템 도입 60
4.2.3. 통일된 회계처리 기준 마련 61
4.2.4. 외부감시체계 구축 및 강화 62
4.2.5. 수혜자선정 시스템 마련 64

Ⅴ. 결론 65

참고문헌 70

국문초록 73

영문초록 74
Degree
Master
Publisher
제주대학교
Citation
강지숙. (2013). 공익법인의 과세제도 개선방안
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