비영리법인 과세제도에 관한 연구

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A non profit corporation plays a great part for making up for the government failure instead of a public function that should be carried out by a government. The non profit corporation is the economic entity that supplies desirable services without intent to seek economic profit.
Therefore non profit corporation carry out business of characteristic object and generate the business profit. This profit dose exclude from tax base of corporate tax, and contribution tax and gift tax. This tax benefits are different from profit organizations.
There is no individual equity right that can be sold out, transferred, assigned and exchanged. When they are liquidated, the residual assets is not distributed to the constituent or the donator, but resorted to the national government or other non-profit corporation. Therefore, most of these organizations are the public organization and the non-profit corporation such as medical corporation, educational foundation, religious corporation, social welfare corporation.
So the government is under a obligation to support the taxes on the non-profit corporation or the NGO. Because the profit returned by the activity of the non-profit or the NGO cannot compensate a real cost, it is a public goods in itself. If a market mechanism is in charge of the public goods, a market failure can be occurred because of under-supply. Therefore, the tax support of the government is valid.
The tax support methods on the non-profit corporation are as follows. First, to the non-profit corporation, the corporation income tax shelter of the income returned by the activity of the unique purpose. Second, when a property is donated for the non-profit corporation, the exemption of inheritance tax and gift tax. and Third, when a corporation or a individual donates property to the non-profit corporation, inclusion into losses of a fixed limit amount inclusion.
These tax support systems can give rise to a unfair rivalry with the profit corporation and the side effect - although the non-profit corporation makes internally the profit corporation and do a profit making business, they will evade the taxable income.
This paper aims to survey the notion of the non-profit corporations which play an important part socially and economically, but are overlooked. In addition to, This paper aims to propose problems and a remedy for the tax systems of these organizations so that it may take a growing interest in the non-profit corporation and contribute to formulating a national development policy.
Alternative Title
A Study on the Tax System of Non-Profit Corporation
Alternative Author(s)
Baek, Seung Mug
일반대학원 회계학과
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Table Of Contents

제1장 서론 1

제1절 연구목적 1
제2절 연구방법 및 연구범위 5

제2장 비영리법인에 관한 이론적 고찰 7

제1절 비영리법인의 사회적 기능 7
제2절 비영리법인 비과세이론 18
제3절 비영리법인의 현황과 유형별 특성 26
제4절 선행연구 41

제3장 비영리법인에 대한 과세제도 51

제1절 우리나라 비영리법인의 과세제도 54
제2절 외국 비영리법인의 과세제도 64

제4장 비영리법인 과세제도의 문제점과 개선방안 71

제1절 법인세법상 문제점과 개선방안 71
제2절 상속세 및 증여세법상 문제점과 개선방안 81
제3절 부가가치세법상 문제점과 개선방안 87
제4절 지방세법상 문제점과 개선방안 90

제5장 결론 92

제1절 연구결과 92
제2절 연구의 한계점 97

참고문헌 99
백승묵. (2009). 비영리법인 과세제도에 관한 연구.
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General Graduate School > 4. Theses(Ph.D)
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