R&D 投資活性化를 위한 租稅支援制度에 관한 硏究
(A) Study On Tax Support System For Activation Of R&D Investment
R&D 연구개발 투자활성화 조세지원제도 조세지원;
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While it has become difficult to establish tax support for specific industry after WTO system started, the subsidy for 'Research & Development and Environmental Protection' has been classified as permissible subsidy. Therefore, OECD countries have strengthen tax support policy which can contribute to technology promotion of domestic companies not violating forbidden clause as to subsidy of WTO. According to the data OECD analyzed tax support of our country keeping pace with increase of research and development cost, tax support system of our country for research and development per unit has been reduced and ranked 21 among total 22 countries. However, it will be short-sighted conception to drop long-term growth potentiality of domestic industry that the government in tax system reshuffle of 2002 has reduced tax support relevant to R&D including reduction of tax deduction rate of facility investment for R&D in order to reduce unequalness of taxation and to widen tax sources for security of financial resources for repayment of official fund and for establishment of balanced budget, time limit for which has been set in the year of 2003. In order to survive in the world market, intensification of competitive power through comparative advantage of technology and quality will be the sole alternative proposal. Therefore, as for tax system of our country such as deduction of corporation tax, tax exception limitation law and etc., the following improvement plan shall be made from the viewpoint of intensification of competitive power of the country rather than simply on the level of tax support. Firstly, It will be the necessity to intensify global competitive power of tax system of our country. There is a trend that the major advanced countries have competitively strengthened tax support system to intensify competitive power of their own enterprises around the year of 2000 and therefore, tax support policy shall be proceeded in even more decisive way to induce R&D investment of our enterprises than that of competing countries. Secondly, investment for technology development of large enterprise shall be induced in active way. As more than 75% of investment for technology development of the nation has been occupied by industrial world and more than 80% of relative importance of industrial world among this investment has been occupied by large enterprise, technology innovation of industrial world shall not be left as its own burden without effective support system, and naturally, it will be advisable that investment for technology development of large enterprise shall be induced in active way. Therefore, voluntary investment of the enterprise for R&D shall be induced in continuous way by enlarging preferentially deduction rate for such as tax deduction for research and development of human resource having high practical application in industrial world, tax reduction and exemption for technology transfer, tax deduction for research, development of human resource and facility investment and etc., and the policy to give priority to demand of the enterprise shall be applied including reduction and abolishment of the system having comparatively low in support effectiveness and investment inducement effectiveness. Thirdly, autonomy as to investment cost for R&D shall be guaranteed. Considering that tax support system is the political purport to promote industrial technology development by accelerating R&D investment, autonomy security and efficiency for R&D investment can be raised by the way that all expenses enough to meet requisites for R&D investment as per business accounting principles are enlarged to the scope of tax support, whatever account title may be occurred in research institute of the enterprise by respecting its autonomy for R&D activities.