정리금융회사�? 대한 조세지�? 제공방안 분�? (How to Provide Tax Benefits to Resolution Financial Institution)

Abstract

Korean Abstract 정리금융회사�? 대한 과세제�?�는 공공재�? 예금보험서비스를 제공하는 비�?리법�?��?� 성격�?�?� �?법�? 주�?회사로 설립�?� 결과 �?리내국법�?�으로 취급�?�어 경�?실�?�? 따�?� 거액�?� 법�?�세 부담�?� 발�?하는 문제�?�?� 있다. 본 연구는 정리금융회사가 정책�? 취지�? 따�?� 안정�? 예금보험사업�?� �?위할 수 있게 하기 위한 법�?�세 과세제�?��?� 개편방안�?� 제시하였다. 첫째, 주�?회사�?� 정리금융회사를 세법 개정�?�나 예금�?보호법�? 조�?변경�?� 통해 제한�?� 수�?�사업 발�? 소�?�? 대해서만 납세�?�무를 부담하는 비�?리법�?�으로 �?�정할 필요성�?� 있다. 둘째, 정리금융회사�?� 배당가능�?��?��? 대한 소�?공제를 �?용할 필요성�?� 있다. 셋째, 정리금융회사는 �?�반법�?�과 같�?� 과세소�?�?� 80%를 한�?�로 과세표준�?서 �?�월결�?금�?� 공제하는 대신 전액�?� 한�?�로 공제하�?��? 허용할 필요성�?� 있다. 마지막으로, 정리금융회사가 예금보험공사�?서 차입하는 �?금�? 대해 시가�? �?�한 �?��?비용�?� 계�?해서 과세소�?�?� �?소시키고, 잠재�? 과세가능성�?� 낮출 필요성�?� 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.