정리금융회사에 대한 조세지원 제공방안 분석 (How to Provide Tax Benefits to Resolution Financial Institution)

34 Pages Posted: 30 May 2018 Last revised: 9 Jan 2019

Date Written: December 29, 2017

Abstract

Korean Abstract
정리금융회사에 대한 과세제도는 공공재적 예금보험서비스를 제공하는 비영리법인의 성격에도 상법상 주식회사로 설립된 결과 영리내국법인으로 취급되어 경영실적에 따라 거액의 법인세 부담이 발생하는 문제점이 있다. 본 연구는 정리금융회사가 정책적 취지에 따라 안정적 예금보험사업을 영위할 수 있게 하기 위한 법인세 과세제도의 개편방안을 제시하였다. 첫째, 주식회사인 정리금융회사를 세법 개정이나 예금자보호법상 조직변경을 통해 제한된 수익사업 발생 소득에 대해서만 납세의무를 부담하는 비영리법인으로 인정할 필요성이 있다. 둘째, 정리금융회사의 배당가능이익에 대한 소득공제를 적용할 필요성이 있다. 셋째, 정리금융회사는 일반법인과 같이 과세소득의 80%를 한도로 과세표준에서 이월결손금을 공제하는 대신 전액을 한도로 공제하도록 허용할 필요성이 있다. 마지막으로, 정리금융회사가 예금보험공사에서 차입하는 자금에 대해 시가에 의한 이자비용을 계상해서 과세소득을 감소시키고, 잠재적 과세가능성을 낮출 필요성이 있다.

English Abstract
Current corporate income taxation on the resolution financial institution(“RFI” hereafter) is problematic because, in spite of its property of non-profit corporation to provide public goods through the deposit insurance service, it is classified as a profit-making company and, as a result, has the risk of unnecessarily taking substantial corporate tax burdens, which is up to unexpected future incomes. Based on analyses of this study, how to rationally revise tax laws to provide tax benefits to the RFI for the purpose of relieving corporate tax burdens are suggested as below. First, the RFI should be regarded as the non-profit corporation, which takes limited corporate tax burdens, to make its business features accorded with the scope of defined tax liabilities in the corporate income taxation. Second, accumulated residual incomes of the RFI should be treated as deductible in the corporate income taxation considering its nature of special purpose company. Third, net operating losses of the RFI should be fully offset against the 100% of the taxable income to consider its restricted business period. Finally, RFI’s loans from the depository insurance corporation should be charged with interests, reflecting fair-market rates, to reduce its taxable income and potential tax burdens.

Note: Downloadable document is in Korean.

Keywords: 정리금융회사, 공공재, 비영리법인, 소득공제, 이월결손금, Resolution Financial Institution, Public Goods, Non-profit Corporation, Deduction, Net Operating Loss

JEL Classification: G23, G28. H23

Suggested Citation

Jun, Byung Wook, 정리금융회사에 대한 조세지원 제공방안 분석 (How to Provide Tax Benefits to Resolution Financial Institution) (December 29, 2017). Financial Stability Studies, Vol. 18, No. 2, Korea Deposit Insurance Corporation(KDIC), 2017, pp. 29-62.. Available at SSRN: https://ssrn.com/abstract=3185954 or http://dx.doi.org/10.2139/ssrn.3185954

Byung Wook Jun (Contact Author)

University of Seoul ( email )

Seoul
Korea, Republic of (South Korea)

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