「협동조합기본법」에 따라 설립된 협동조합의 등록면허세 과세완화 방안

Abstract

In case a cooperative association registers investments, it shall pay registration license tax. In case registration license tax is less than 112,500 won, the association shall bear, as the minimum tax, registration license tax of 112,500 won(in case of a large city, 337,500 won). Because, in a cooperative association, members can freely join and leave the association and thus increase and decrease in investments continuously and repetitively arise, the minimum registration license tax gives lots of burdens to a cooperative association. Though the financial position of cooperation associations is poor compared with that of small businesses or small & medium enterprises, they pay every year the registration license tax of 112,500(in case of a large city, 337,500 won) under the minimum tax. Therefore, cooperative associates pay more registration license tax than small businesses or small & medium enterprises. In order to improve such problems and reduce the burden of cooperative association, it is needed to reduce registration license tax. Methods for reducing registration & license tax of a cooperative association include 1) a method of reducing the heavy registration license tax that must be paid when establishing a cooperative association in a large city and 2) a method of reducing registration license tax that must be paid when registering investments. In case a cooperative association or social cooperative association is established in a large city, paragraph 2, Article 28 of Local Tax Act shall be amended so as for heavy registration license tax may not be imposed. With respect to registration of investments of a cooperative association, it is required that, from a short-term aspect, other registration license tax is imposed and, from a long-term aspect, Local Tax Act is amended for reducing registration license tax.