산학협력 강화를 위한 세제지원 개선방안에 대한 연구

[Purpose]This study suggested improvement measures in terms of taxation to promote industry-academic cooperation research. [Methodology]Through the literature study, the current situation of foreign countries was grasped and measures to improve the system were suggested in terms of tax policy. [Findings]First, it is necessary to exempt gift taxes for the new donated building even if the company moves in for joint research. Second, even if a lease contract to move into the university for research is signed at a free or low price after donating money to the university, it is necessary to levy a non-taxable gift tax on the donation. Third, it is intended to differentially apply the tax exemption for job invention compensation. Fourth, when applying the non-inclusion in gross income rate to dividend income, the technology holding company shall be subject to the 80% even if the subsidiary secures a stake of 20% or more even if it is not a venture company. Fifth, it is necessary to reduce 100% acquisition and property taxes on industrial-academic cooperation spaces. Sixth, for the creation of new technologies and economic development, it is necessary to extend the property tax reduction or exemption. [Implications] Effective research will be strengthened as additional research resources.