영화산업의 활성화를 위한 조세지원제도에 관한 연구

Abstract

The purpose of this study is to examine the effectiveness and problems of the tax incentive policy based on the provisions for 「Tax Credit for Video Content Production Cost」 under the Restriction of Special Taxation Act to provide a new growth engine for the South Korean film industry, and present improvement measures. The main improvement measures presented in this study are as follows. First, in order to support the film industry with actual tax benefits, secure competitiveness in comparison with foreign film industries, create high added values, and maximize the effect to create jobs, tax credits for movie production costs should be expanded to 20% for small and medium enterprises (10% for general and enterprises of middle standing) and additional 5% for independent and art movie production costs. Second, for post-productions carried out in South Korea (VFX, DI, 3D-related, sound, etc), additional tax credits of 5% should be given in order to strengthen the competitiveness and foster post-productions as new businesses. Third, through education and public relations on taxes, filmmakers should be encouraged to utilize the tax incentive system specialized in the film industry and guided to establish tax strategies. Fourth, to reduce the tax burdens on business founding by filmmakers and ensure tax equity with other small and medium-sized enterprises, the tax law should be amended to include the production of images, videos, and broadcasting programs in the scope of start-up (venture) small and medium-sized enterprises.