비영리법인 수익사업의 이익결정요인 분석과 제도개선 방안

Abstract

As of 2012, the figure of the tax report on non profit corporation is 20,240 in total, and yet over 16,000 of the reports created surpluses and net profit that exceeded up to 11.6 trillion won which corresponds to 7.8 billion won per non profit corporation. Futhermore, by considering public benefit of Reserve Funds for Essential Business vested in organizations such as education institutions, social welfare foundations and medical corporations, it can be said that pure profit and the official report of these organizations can show discrepancies. This study shows that the profit of non profit corporations has increased thanks to both public’s trust toward the public-first orientation it usually stands for and the public benefits like non-taxable reduction for the non profit corporation, based on the analysis of non profit corporation financial statement and consumer questionnaire survey to find out the income determinator. In addition, it was generally believed by the public that the rate of profit of the non profit corporation is lower than that of profit making businesses because non profit corporation do not try to maximize the profit. According to the analysis result, the price cutting policy of the services and products provided by the non profit corporation may be effective, but it is not the best alternative in regard to their prices determined in the market as well. Instead, this study shows that the institutional framework guaranteeing the re-investment of the profit into the original inherent public business be more strengthened. First, 100% non-taxable reduction for some non profit corporations has to be transformed into low rate taxation, and so the taxation material would be transparently under control. Secondly, in light of the publicness, it is important to acknowledge that accurate report is paramount. Therefore, the current system regarding Reserve Funds for Essential Business as a necessary business expenses should be abolished and revised to tax reconciliations since the inclusion in deductable expense might distort the reliability of the profit / loss report.