「조세특례제한법」상 연구 및 인력개발(R&D) 지원제도의 개선방안에 관한 연구

• 영문명: A Study on the Improvement of R&D Tax Incentives : Focusing on the Application of Tax Incentives to Retirement Benefits
• 발행기관: 한국회계정보학회
• 저자명: 윤충식(Yoon, Chung Sik) 서희열(Seo, Hi Yeol)
• 간행물 정보: 『회계정보연구』제32권 제3호, 281~305쪽, 전체 25쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2014.09.30

국문 초록

본 연구는 「조세특례제한법」상 연구·인력개발비 세액공제제도 중 인건비가 안고 있는 문제점과 그 개선방안을 제시하였다. 연구 및 인력개발 (R&D) 지원제도 중 가장 규모가 크고 상대적으로 중요한 연구·인력개발비 세액공제제도에 대한 조세지원은 미래 성장동력 확충이라는 뚜렷한 조세유인 동기가 있어 그 필요성에 대해서는 전반적으로 공감대가 형성되어 있으나, 그 구성요소 중 가장 많은 비중을 차지하는 인건비에 대한 명확한 규정이 없고, 특히 퇴직급여에 대해서는 지원대상에서 배제하고 있어 이에 대한 재검토가 필요하다고 보여진다. 세계는 빠른 속도로 통합되고 초일류 기술만이 살아 남는 현실에서 한 나라의 기술성패와 미래의 먹거리를 제공할 수 있는 연구 및 인력개발의 우수 인력에 대한 투자는 아낌없이 이루어져야 하고 이에 대한 정부지원도 필요하다고 할 것이다. 이에 본 연구에서는 연구·인력개발비 세액공제제도를 성공적으로 운영하기 위해서 가장 중요한 인건비에 대한 합리적 개선방안을 살펴봄으로써 현 정부에서 추진 중인 조세지출의 합리적 지원정책과의 조화를 꾀하였다.

영문 초록

Among tax incentive regimes for Research and Development(R&D) under the Restriction of Tax Reduction and Exemption Act, the R&D tax credit is the most significant regime in terms of volume and leverage. A general consensus on the necessity of enhancing the R&D tax credit has been established for the purpose of securing and expanding future growth engine. However, there is no definition of personnel expenses, which constitutes the largest volume of R&D tax credit items. Specifically, retirement benefits are currently excluded from the qualified personnel expenses for the credit application. In this global world with unlimited competition, government’s support on developing R&D manpower is needed since R&D sector is the source of this country’s future growth power. In this regard, this study reviews the measures to improve the R&D tax credit regime for personnel expenses which is one of the most important credit items, in order to achieve successful operation of the R&D tax credit regime. Also, it seeks for the harmonization of the regime with the government’s supporting policy for tax expenditures. The study is conducted through the literature research by reviewing existing studies, reports, publications, judical precedent, etc. relating to the R&D tax incentives. Based on the definition of personnel expenses regulated under relevant laws including tax law, this study recommends defining personal expenses in accordance with the purposes of the R&D tax incentive regimes. Specific issues and recommendations suggested through out this study are as following: Firstly, since lack of the definition of personnel expenses under the Restriction of Tax Reduction and Exemption Act may incur unnecessary frictions between the taxpayers and the tax authorities, clear definition of personnel expenses should be inserted in to the law in order to secure taxpayer’s predictability and the stability of the law. Secondly, validity of including retirement benefits in the qualified personnel expenses has been considered by reviewing the Supreme Court’s ruling, legislation cases of other countries, etc., and amendments for the relevant law has been suggested to allow R&D tax credit for retirement benefits. Lastly, the R&D tax credit should be calculated by the current year basis only and differential credit rates (1~3%) should be applied based on the size of the corporation. Although this study recommends to include retirement benefits in the qualified personnel expenses for the R&D tax credit, the study does not include an empirical analysis on the size of retirement benefits to the extent of which incentives could be applied or the amount of incentives to be provided. It is hoped that this study could accelerate further analysis on this issue in the future and contribute to legislation enactment during the course of amending the R&D tax incentive regimes by the tax administration authorities.

목차

Ⅰ. 서 론

Ⅱ. 연구 및 인력개발 지원제도의 일반이론

Ⅲ. 퇴직급여의 연구·인력개발비 세액공제 대상 여부에 대한 판례분석 및 시사점

Ⅳ. 퇴직급여의 조세지원 인건비 대상 여부의 문제점 및 개선 방안

Ⅴ. 결론 및 한계점

참고문헌

키워드

연구개발(R&D) 인건비 퇴직급여 조세특례 조세지원 세제 Research and Development(R&D) personnel expenses retirement benefits special tax treatment tax relief, tax regime