비영리법인의 과세제도에 관한 연구

A Study of The Tax System of a Non Profit Organizations

21세기 지식정보화사회는 국가의 사회적 책임이 강조되는 등 공익적 부문의 역할이 확대되어 지고 있다. 그러나 한정된 자원으로 국가가 사회적으로 필요한 모든 공익적 책임을 다할 수는 없다 할 것이다. 따라서 사회적으로 필요한 서비스의 일부분을 민간에 의존하게 되는데, 비영리법인은 국가가 수행하여야 할 사회복지․의료․학술․예술 등의 공익적 사업부분을 부분적으로 담당하고 있다. 또한 국가는 비영리법인에 대하여 일반 영리기업과는 다른 과세상의 취급을 하여 조세우대조치를 취하고 있다. 즉, 현행 우리나라의 세법에서는 비영리법인이 고유목적사업을 영위하는 과정에서 얻은 수익에 대하여 법인세를 과세하지 않으며, 비영리사업을 추진하기 위하여 재산을 출연하는 경우 상속세 및 증여세를 과세하지 않고, 비영리사업을 추진하는데 필요한 자산을 취득․유지하는데 있어서 각종의 지방세를 면제하는 등 여러 가지 조세유인정책을 시행하고 있다. 본 연구는 비영리관련 과세제도를 합리적이고 안정적으로 운영하기 위해 현행 비영리법인 관련제도 상의 주요쟁점 사항에 대하여 고찰하고 그 해결방안에 대하여 제시하고자 한다.

In the 21st century's society of knowledge and information, aspects of public good is becoming expanded as we can see by the situation where country's social responsibility is emphasized. But with limited resources, a country can't do all of its responsibility for public good which is socially necessary. Therefore, some services which are socially necessary depend on nongovernment organizations and non-profit corporations partially take in charge of the businesses for public good such as social welfare, medical, academic or artistic services, which must be done by the country. In addition, our country gives the non-profit corporations benefit of taxation, different from general profit-making enterprises. According to our country's present tax laws, corporation tax is not imposed for the earnings gained by non-profit corporations in the course of doing their characteristic purpose businesses. In case property is donated for the purpose of pursuing non-profit business, inheritance tax or donation tax is not imposed; various local taxes are exempted in case of obtaining or maintaining property necessary for pursuing non-profit businesses. In such a way, various tax enticement policies are performed. Although propriety of these tax enticement policies can be acknowledged in the aspect that non-profit corporations are doing the role of satisfying social public desire, discrimination of taxation for profit-making corporations may cause partial policy and as the result, impartiality of market may be infringed. Therefore, it would be necessary to enforce rational taxation system to solve such contradiction and to actively induce non-profit corporations' activities. For managing taxation systems related to non-profit corporations reasonably and stably, the purpose of this study is to analyze main problems of taxation systems related to non-profit corporations in the viewpoint of actual works and to present measures for their improvement.