Korea Institute of Public Finance
Open Access Repository
기업의 준조세 부담과 정책방향
- 협의의준조세, 손금산입, 광의의준조세
- 기업의 준조세 부담과 정책방향
- 손원익; 정재호; 김형준; 김상헌
- Issue Date
- pp. 494
- The scope of quasi-taxes can be broadened when quasi-taxes are defined as firms' involuntary and pecuniary burdens other than production costs. These burdens include both burdens required by Framework Act on the Management of charges, such as charges, fees, dues, public imposts, rental fees and commission, social security related insurance premium (national pension, employment insurance, industrial disaster insurance premium, medical insurance premium), negligence penalty, fine, fine for traffic related offenses, and compulsory performance deposit: and burdens that are not required by any laws, but are in practice almost involuntary, such as certain types of donations and gifts.
With certain benchmarks, quasi-taxes in a broad sense can be slightly narrowed down into ones in a narrow sense. At this point, the pecuniary burden includes 1) charges, contribution, money deposited, dues, surcharges, fund, donation and so on which are not covered by burden of beneficiary or burden of causer, 2) corporate burden on social security related insurance premium, and 3) involuntary donation. Yet, when it comes to rental fee or royalty and commission, they are not regarded as quasi-taxes in a narrow sense since they are just rewards for direct profit in terms of goods and services.
This study tries to grasp the picture of charges/fees system of foreign countries and its current management status. For easy comparison with that of Korea, foreign systems are examined with the basis of judicial grounds, assessors, objects imposed, objective of imposition and usage case by case. This is the first attempt to carry out an analysis on the charges/fees of foreign countries as a whole. It is expected that the results of this study can be utilized as a fundamental outcome for the further study on the charges/fees of Korea.
In addition, the study does a survey on member companies of the Korea Chamber of Commerce &amp; Industry to grasp the degree of corporate voluntary willingness to donate. As of the end of 2003, the proportion of corporate involuntary donation decreased from the 1997 level. It is a desirable result driven by positive consequences of the government’s policy to regulate a reckless urge to donation and desirable change of corporate attitude toward social contribution at the same time.
As of the end of 2003, the proportion of quasi-taxes in a broad sense reaches 23.1516 trillion won and that of quasi-taxes in a narrow sense stands at 16.9212 trillion won. Social security related insurance premium (14.830 trillion won) took the biggest slice from the quasi-taxes. Still under the corporate income tax law a variety of quasi-taxes paid by companies are defined as costs, allowing deduction of expenses. Thus with the exclusion of tax amount which are reduced by deduction, the total amount of quasi-taxes in a broad sense is 16.9047 trillion won and that of quasi-taxes in a narrow sense is 12.3565 trillion won. Among them, when the social security related insurance premium (10.4266 trillion won) is excluded, the amount of quasi-taxes in a broad sense is approximately 6.4781 trillion won and that of quasi-taxes in a narrow tax is 1.9299 trillion won. On top of this when involuntary donations are added, the proportion of quasi-taxes in a broad sense records 17.216 trillion won and that of quasi-taxes in a narrow sense records 12,4734 trillion won. The exclusion of social security related insurance premium reduces the amount of quasi-taxes in a broad sense and that of quasi-taxes in a narrow sense to 6.5950 trillion won and 2.468 trillion won, respectively.
This study’s theoretical and empirical grounds illustrate that charges/fees with tax characteristics have generally reduced and charges/fees with non-tax characteristics have grown year by year. Under the current circumstances, it requires consistent attention to the increase in charges/fees with non-tax characteristics to regulate charges/fees among quasi-taxes. In other words, this study suggests policy implication that without control it will be difficult to reduce the amount of charges/fees since charges/fes with non-tax characteristics have continuously grown up.
- 협의의준조세, 손금산입, 광의의준조세
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