지식재산소득에 대한 조세 지원 - Patent Box 제도 도입을 중심으로 -

Abstract

The tax support system related to intellectual property income was summarized, and the legislative proposal related to the introduction of the PB regime, which is being discussed recently, was reviewed mainly on the following several issues. 1) The scope of the company (large, medium, mid-sized, small, etc., issues limited to high-tech or new industries, etc.); 2) The scope of intellectual property income (the question of whether it is limited to manufactured goods or whether it includes royalties, technology transactions, damages, etc.); 3) Calculation method of intellectual property income (problem of how to calculate intellectual property income), 4) Verification method of ineligible income (intellectual property rights not directly related to production, etc., intellectual property rights verification method that has been interpreted or reflected ), 5) Deduction or reduction ratio (applied differential ratio for large, small and mid-sized enterprises, differential application by industry, etc.) It is necessary to review the inclusion of large enterprises in relation to ⅰ) the scope of the company (large, medium, mid-sized, small enterprises, etc., issues limited to high-tech or new industries, etc.) If the introduction is limited to SMEs, it should be reflected at a sufficient or acceptable level in the design process of PB regime. Regarding ⅱ) the scope of intellectual property income (the issue of whether limited to manufactured goods or whether royalties, technology transactions, damages, etc.) It should be taken into account that UK PB regime is being extended to the qualifying income related to intellectual property to include all intellectual property income, including sales income, license fees, acquisitions from technology exchanges, damages due to infringement, other damages, insurance income, or compensation arising from incidents. iii) Calculation method of intellectual property income (streaming method), iv) denial of ineligible income, etc. will need to be stipulated in the Enforcement Decree or in detail in the Enforcement Rules.