사립대학 재정안정을 위한 조세지원방안―부가가치세를 중심으로―

This study is to explore ways to improve tax incentives, especially in V.A.T to vitalize private universities’ operation. By examining current VAT clauses related to private universities’ operation, we suggest an improve- ment which will better reflect the purpose of legislation. Our suggestion is to apply zero tax rate to educational services and the PFI(Private Finance Initiative) services. First, the educational services provided in universities is listed in the V.A.T exemption items under the V.A.T law and enforcement ordinance. In conformity with the law, the V.A.T is not levied on the university tuitions which comprise significant portion in the revenue of private universities, however input taxes on it’s expenditure are not deducted. The VAT borne by Private universities gives substantial financial burden to the private universities and it becomes a factor in raising the tuitions. Therefore it is necessary to apply V.A.T zero rating on educational services to keep the tuitions in the stable level and, furthermore to enhance private universities’ financial strength. Second, for the construction services of university facilities by PFI zero-rate tax is applied according to the special tax treatment control law. However, the tax support is limited only on public universities. It would be desirable to expand this tax support to the private universities which take significant parts in university educations. Meanwhile, the VAT exemption for university facilities contributed by BTO type is also required to be changed to V.A.T zero rating to avoid the impartial exemption problem. We expect that the implementation of the above mentioned suggestion will enhance private universities’ financial strength and also lower the household’s tuition burden.