법인세법상 비영리법인의 수익사업 범위 규정에 관한 연구 – 이자소득을 중심으로 –

Abstract

This study started with a critical mind that the interest income regulations included in the scope of profit-making business of non-profit corporations are causing the following side effects while not providing actual tax revenue benefits from the government's point of view. First, unnecessary tax payment cooperation costs are incurred due to withholding of interest income. Second, there is a problem of accounting transparency of non-profit corporations. This is because the government, in principle, requires non-profit corporations to include in deductible expenses for special purpose business reserves in order to induce the use of interest income for proper business through tax laws. In other words, Korea pays a very expensive price every year at the national level to prevent the outflow of interest income from non-profit corporations for purposes other than the original purpose business. This study suggested the following measures. First, by excluding the interest income of non-profit corporations from the scope of profit-making businesses, they are excluded from corporate taxation. This also means that interest income is not subject to corporate tax withholding. Second, the following three agendas are proposed as complementary measures following the exclusion of profit-making businesses from interest income. First, a plan to open and report a dedicated account is introduced as a way to induce interest income from non-profit corporations to be used for specific purposes (excluding public service corporations already in operation). In addition, the external expert tax verification and reporting obligation regulations applied to public service corporations will be expanded and applied. In addition, in the direction of strengthening tax audit regulations on non-profit corporations (including public service corporations), interest income is encouraged to be used for original purpose businesses. Non-profit corporations' exclusion of profit-making businesses from interest income meets global standards. In the case of the United States, Japan, Germany, and Canada, certain non-profit corporations are exempt from tax on interest income.