공익법인제도의 개선에 관한 연구 : 일본 제도와의 비교를 중심으로

Abstract

To support public service, the nation established various regulations and gives special provisions on taxation to corporate who donates to public corporate.BR Current tax laws, corporation tax is not imposed for the profit gained by non-profit corporations in the course of doing their public interest purpose businesses.BR property is donated for the purpose of pursuing non-profit business, inheritance tax or donation tax is not imposed. In this way, various tax policies are conducted.BR However, there are side effects from tax privilege. The improvement of public service corporation system is needed to reduce these side effects.BR The precondition for activation of public interest corporation system is that the nonprofit organization should be operated as the public interest corporation transparently. Therefore, the new executive agency that is independent from the competent authorities should be set up.BR And establishment procedure of public interest corporation should be made simple.BR Basically, Need to consider in three dimensions for the improvement of public corporation system.BR This study proposed the problems and improvements of taxation system relating to public interest corporation under the Corporation Tax Law, Income Tax Law and Inheritance Tax and Gift Tax Law in comparison with japanese taxation system.BR In particular, recent changes in Japan