사립대학의 재정 문제 해결방안에 관한 연구 – 모교 사랑 기부제도의 도입과 수익사업 조세 지원을 중심으로 –

This study started from the recognition of the problem that there is no longer a way out of the financial problems of private universities, and proposed the introduction of an alma mater donation system for private universities and a corresponding tax support plan. The Alma Mater Love Donation System, which aims to expand the base of the donation culture, requires the use of a donation agreement to ensure predictability, and the annual limit for each individual is 5 million won, and the annual limit for each university is limited to 5% of the previous year's tuition income. In addition, gifts such as gift certificates used within the alma mater are provided within the limit of 30% of the donation, and a tax deduction of 100/110 is applied up to 100,000 won (120,000 won for automatic account transfer), and a 15% tax deduction rate is applied to the excess amount. The gift system included in the alma mater's love donation system is expected to motivate each private university to develop profit-making businesses that suit the characteristics of each private university in the long run. However, the current private university profit-making business transfer (donation) system to its own purpose business has several problems. The following solution was proposed. First, 100% investment corporations of private middle and high schools are also included in the subject to special exception application for including 100% of donations as inclusion in deductible expenses Second, the subject to special exception that allows up to 100% of income to be included as deductible expenses will be expanded to include corporations 100% invested in school corporations. Third, it is mandatory that non-profit corporations, including university corporations, that are subject to the special exception for including 100% of their own purpose business reserves as deductibles, can only apply reporting adjustments when including their own purpose business reserves as deductibles. Fourth, when non-profit corporations, including school corporations, that are subject to the 100% deductible deduction special treatment, report and adjust their own purpose business reserves, the regulation requiring accumulation of reserves based on profit disposition is abolished. Fifth, due to insufficient legislation, the funds transferred from private universities to profit-making businesses are being reinvested by foundations back into profit-making businesses. Therefore, tax regulations should be revised so that corporate tax benefits are granted only when the funds transferred are used for business purposes.