협동조합의 목적에서 본 비과세·감면제도의 문제점
Problems of Tax-free and-reduction Regulations -from the Perspective of Co-operative's Goal-
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Tax-exempt regulations affecting typical features of co-operative enterprises have been amended once again on December 2006. The Goal of a co-operative is not to accumulate profits, but to further enhance economic, social and cultural position of its members. To achieve the goal, co-operatives have to maintain a common business enterprise comprised of its members. In this sense, the surplus realized through transactions with its members does not belong to the co-operative itself but to its members. Hence, the co-operative should not be taxed on the basis of the surplus. However, lawmaker has made a decision to tax co-operatives without fully taking into account the unique goals and identity of most co-operatives. We hope our discussion will trigger an opportunity for lawmaker to reconsider the validity of the tax-exempt regulations.
Abstract
Tax-exempt regulations affecting typical features of co-operative enterprises have been amended once again on December 2006. The Goal of a co-operative is not to accumulate profits, but to further enhance economic, social and cultural position of its members. To achieve the goal, co-operatives have to maintain a common business enterprise comprised of its members. In this sense, the surplus realized through transactions with its members does not belong to the co-operative itself but to its members. Hence, the co-operative should not be taxed on the basis of the surplus. However, lawmaker has made a decision to tax co-operatives without fully taking into account the unique goals and identity of most co-operatives. We hope our discussion will trigger an opportunity for lawmaker to reconsider the validity of the tax-exempt regulations.
참고문헌 (8)
- "협동조합사상에 대한 정치경제적 재조명", 23집(1) (2005)
- "정부의 농업부문 조세감면 축소의 문제점 검토 및 건의" (2006), 농협중앙회
- "조세중립성 제고를 위한 비과세감면제도 운용방안" (2006), 한국조세연구원
- "새마을금고통계" (2006), 새마을금고연합회
- "2006년 세제개편(안)" (2006), 재경부
- "Die Genossenschaft im Schnittpunkt von Gesellschaftsrecht und Steuerrecht -Zur Qualifikation der Mitgliederf？rderung als Betriebs- ausgabe oder verdeckte Gewinnaussch？ttung Genossenschaften und Genossenschaftswissenschaft Geburtstag von Erik Boettcher"
- "Provisional Record 23" (2002), Implementation of public policies for the promotion of cooperatives, Ninetieth Session, Geneva
- "Draft guidelines aimed at creating a supportive environment for the development of co-operatives, United Nations, General Assembly Economic and Social Council, Co-operatives in social development" (2001)