위기시대 사학의 법인세와 지방세 개선방안

Abstract

The purpose of this paper is to alleviate university finances problems due to tuition cuts, freezing tuition fees, rising scholarship payments, policy upgrades in securing full-time professors, and sharp decline in the school-age population over the past 13 years. In order to overcome this fiscal deterioration, corporate and local tax laws should be reformed to reflect the school’s unreasonable financial burden. The research results to achieve this research purpose are as follows. First, in order to replace low-income property with high-yield property, corporate tax and resident tax corresponding to local tax must be exempted on the part of the profit generated from the disposable basic property for profit. Second, since it is important to judge whether or not school companies are linked to businessable items and curriculum according to the regulations on the establishment and operation of school companies, legal grounds for excluding school companies from the scope of profitable projects should be prepared. Third, since the educational service industry of the Industrial-Academic Cooperation Group is inextricably related to the university's work field, the Industrial-Academic Cooperation Group should be included in the scope of non-profit projects under Article 3 of the Enforcement Decree of the Corporate Tax Act. Fourth, since it is difficult to waste administrative power and efficiently execute funds due to the procedure of receiving a refund after reporting corporate taxes, private institutions should be excluded from the withholding tax so that private institutions can focus on education. Fifth, since local taxes on educational real estate owned by schools are converted to one-time tax, they should be revised to be subject to permanent exemption as before. Fifth, from 2022, the enforcement ordinance of the Local Tax Act needs to be revised because the separate taxation benefits for school corporations will be abolished and serious damage to school finances is feared.