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학교법인 세무의 문제점과 개선방안에 관한 연구(A study on taxation of private educational institutions)

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  • 학교법인 세무의 문제점과 개선방안에 관한 연구(A study on taxation of private educational institutions)
  • 박정우
  • 한국조세연구원


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Title 학교법인 세무의 문제점과 개선방안에 관한 연구(A study on taxation of private educational institutions)
Similar Titles
Material Type Reports
Author(Korean)

박정우

Publisher

서울:한국조세연구원

Date 2012-09
Pages 142
Subject Country South Korea(Asia and Pacific)
Language Korean
File Type Link
Subject Economy < Economic Administration
Holding 한국조세연구원

Abstract

The tax policy for private educational institutions should be based on the concept that government should support the finance of private educational institutions. This concept is derived from historicity and publicness. That means public educational institutions have provided educational services as an agent of government and it has an important role in the entire society. This study can be summarized in two parts.
As one of parts, we have focused on the rule of profit-making business in tax law. The issues of this part are the followings.
First, research projects that an industry-university collaboration handles for government or public institutions should be excluded in the range of profit-making business in corporate tax law.
Second, we need to make a new penalty rule against the omission of revenue for a school of continuing educations in reporting a corporate tax return.
Third, interest income or dividend income which is derived from the business with a proper purpose should be excluded in the range of profits for a non-profit corporation in corporate tax law.
As the other of parts, we have dealt on tax preferential treatment for private educational institutions. The issues of this part are the followings. (The rest omitted)