중국의 기술혁신 및 기술거래 관련 조세지원제도 연구- 개인소득세를 중심으로 -

In China, if the research institution that meets the requirements of the schedule pays in cash some of the revenues obtained by marketing the results of the science and technology developed for its job, it provides that the individual income tax is to be paid by deducting 50 percent of the compensation amount and then adding it to "wage and salary income"; in the event that an unlisted entity pays the employees of the entity for research and development through a method such as equity compensation; in the event that the compensation for the equity interests meets certain requirements, the company registers with the relevant tax agency and oversays it. In addition, the requirement for an individual's non-monetary asset investment is that the person's non-monetary asset transfer and investment occur at the same time, so that the person's income to transfer and acquire non-monetary assets is regarded as a person's "ownership of property" and that person's personal income tax is paid. A typical example is the stipulation that all rewards and rewards acquired by scientists and engineers should be exempt from the personal income tax altogether. In Korea, the tax deduction for technology transfer income of small businesses was enacted in 2013 under the Special Tax Restriction Act, but the sunset was confirmed at the end of this year, effectively eliminating the tax incentive system for technology development. The tax incentives for start-up ventures and others are limited to corporate investment, and the scope of their application is extended to the family business succession, which lacks drivers for innovation and technology development. It is noteworthy that innovation is the fundamental capability of start-up venture firms and the driving force of the innovative economy, while economic players that lead such innovation are very short of capital or human resources, and are highly likely to fail without the government's full policy support, including tax cuts. Therefore, it is necessary for Korea to expand tax incentives for R&D and related individuals who are key players in innovation and technology development by referring to examples of countries that pursue innovative economies such as Ireland and the Netherlands, including China. The current tax incentives system for start-up ventures should be overhauled altogether to consider introducing a comprehensive and comprehensive innovative tax system, such as the patent box system.