주택사업 공기업 간 조세형평성의 문제와 개선방안: ○○공사 사례를 중심으로

Abstract

Despite of the period of 20 years elapsed after the implementation of the local autonomy system, some tax regulations and specific legal provisions need to be improved for the financial health of the local public enterprises invested by the local government rather than the national public enterprises invested by the central government. The purpose of this study is to analyze whether there is any difference in the application of taxation between two types of corporations by comparing tax treatments of the two type of corporations in the public housing business sector, and to provide policy suggestions to resolve the issues. First, the ministerial decree of the Corporate Income Tax act needs to be amended in order for the rule of non-deductibility of expenses for non-business related real estates to be applied equally to both local public corporation and national public corporation in the housing business sector. Second, it is necessary to revise the ministerial decree of the Local Public Enterprises Act which restricts the change in the useful life of depreciable assets in order to better reflect the economic realities in the calculation of depreciation expenses. Third, reduction and exemption of local taxes such as property tax and acquisition tax should be applied equally to both national public corporations and local public corporations. This study examines the differences of taxation rule applied unequally to the public corporations at the level of central government and local government, analyzes the issues that impede the tax equality and suggests policy measures.