산학연 관련 조세제도 연구

Abstract

The purpose of this study is to suggest improvements in tax support for industry-university-institute cooperation by reviewing related tax system and examining the purpose of the legislation in order to promote coopera- tion among industry, university and institution. The results of the study are as follows：First, to achieve more practical support effect, it is necessary to raise the deduction rate of the tax deduction for research and human develop- ment expenses which is tax incentives for companies' voluntary industry- university-institute cooperation. Second, to solve the lack of R&D related human resources in small and medium-sized businesses, tax incentives need to be implemented when small and medium-sized businesses utilize science and technology related personnel retiring from universities or institutes. Third, the tax deduction system for the trade and lease of technologies which was abolished in the end of 2005 should be revived to vitalize the technology trading. Forth, the tax deferral on the gain in disposition of patents or the similar intangible assets with regard to establishing subsidiaries by technology holding companies should be intro- duced. In addition, when an industry-academy-cooperation-foundation establishes a technology holding company, and technologies such as patents are contributed as investment in kind, the value added taxes and regi- stration taxes for the contributed technologies need to be exempted. Fifth, it is also required to continue VAT exemption for industry-academy cooperation foundation's research service, and to exempt the license tax for various licenses and to exempt the obligation of purchasing housing bond when purchasing land, building and other real estates. We expect that the afore mentioned improvements will promote con- tracted or jointed research and development among industry, university and institute, maintain fairness of taxation between universities and indu- stry-academy cooperation foundation, and contribute in vitalizing industry- academy cooperation foundations' establishing technology holding com- panies and their subsidiaries.