문화콘텐츠산업의 조세 지원에 관한 연구

[Purpose] The cultural contents industry has characteristics that the contents of the manufacturing industry and the industrial framework are mixed and based on knowledge. The purpose of this study is to review and provide directions for tax benefits for such cultural content industry. [Methodology] Within the scope of related data, we calculate and assume the tax benefit amounts for our analysis. In accordance with the revision of the tax law in 2016, the tax credit for cultural contents has been adopted, but there is no additional tax support since then. Therefore, because 5 years have passed, it is considered the time to evaluate the future direction to support related industries in the current tax system. [Findings] The research results are summarized as follows. First, for the tax credit for video content production cost, a wide range of tax benefit is required. Second, activities for R&D of contents should also be included in the tax credit for research and development costs as service delivery activities. Third, for tax support such as corporate－affiliated creative research institutes, the same support is needed in the Local Tax Restriction Act and Income Tax Act as other research institutes do. Fourth, similar tax support of the national food industry cluster will also be needed for enterprises in the cultural industry cluster. [Implications] As a result of this study, a comprehensive review of tax support related to the content industry is possible.