사립대학의 법인세 및 상속·증여세 개선 방안 연구

This study is considering the essential characteristics such as non-profit corporation and is considering the peculiarities of the different private schools as well to point out the problems of the current tax policy, not practitioners of the current problems faced by private colleges, a reasonable taxation for the purpose of private schools established to derive the most improvement with respect to the outstanding issues of the corporate tax representative suggested the following improvements. First, private schools are needed tax exemption of Corporate income tax (inheritance tax and gift tax) in accordance with the basic assets acquired for replacement income. The current system, only if you move out as capital gains in education funding in accordance with the disposition of property for Corporate income tax (inheritance tax and gift tax) exemptions are granted. Replaced by a basic income, If you acquire property for other tax is imposed, there will be not considered as a unique project, as well as inheritance tax and gift tax purposes is taxed. Second, in order to increase the significant contributions of private universities and a tax credit for university contributions desperate situation, a situation the college of impressive measures in view of the current difficult economic situation. This reasonable measures to meet the current lack of finances of private universities Restriction of Special Taxation Article 76 also political fund donations, such as cases against the University of (palm inclusion of special political fund) tax credits and tax deductions as well as palm also be counted drastic measures are needed to separate ever possible. Third, only if a transfer to a private school and corporate deposits this unique business objectives reserves as a source taxable income for the current tax year is giving a tax refund. Therefore, it is necessary to ensure improved tax refund can be made subject to withholding ease of use of funds by private universities, like exempt from interest income on deposits of non-profit association or federation with respect to the interest income of the university are expected. Fourth, the gift tax exemption is needed if the private school corporation acquires a replacement asset sale proceeds less than three years after the sale of the main assets for profit. In the current system, but who appeared to be using the property in public interest projects within 3 years donation is tax-free, alternative to the default property for the purpose of increasing revenues for other revenue․problem is absurd to pay a gift tax if the acquisition has been raised. Corporat Income Tax and inheritance tax and gift tax Improvement of the private universities such as the improvement․taking into account the specificities of the different nature of the private school institutions compared to the general nature of various non-profit corporation, the related tax policy improvement of the current tax system reasonably suitable for the purpose of private schools established institutions is expected to contribute to present the authorities.