사학운영활성화를 위한 사립대학의 법인세제 개선방안 연구

Abstract

This study is to explore ways to improve tax incentives, especially in corporate tax to vitalize private universities’ operation. By examining current corporate tax clauses related to private universities’ operation, we suggest improvements which will better reflect the purpose of legislation. The results of the study are as follows:First, when the private universities acquire new basic properties for profit using the capital gain from disposing existing basic properties for profit, the capital gain from the disposal of existing basic properties for profit should be exempt from corporate tax. Second, the profit generated from school-based enterprise should be excluded form the list of revenue-making business in corporate tax clauses because the school-based enterprise runs business for educational purpose such as providing field practice opportunities for the students. Third, to promote substantial increase in the contribution to universities, tax credit or taxable deduction for the contribution should be introduced as they are currently being applied for political donation. Forth, to vitalize private universities’ restructuring, tax incentives for the restructuring such as donation tax exemption for the private educational foundation's dissolution or merger should be introduced. We expect that the afore mentioned improvements will promote private universities’ financial stability, as well as it will help government provide more systematic and effective financial policies for the private universities.