고유목적사업준비금제도와 세무전문가 활용이 의료법인의 조세부담에 미치는 영향 = The Effects of Reserve Fund for Essential Business and Tax Professional on Tax－Burden of Korean Hospitals

다국어 초록 (Multilingual Abstract)

This study investigates whether hospitals execute tax planning by using reserve fund for essential business and tax professional. Hospitals of Non－For－Profit Organizations have tax benefit through deferring accounting earnings to reserve fund for essential business, deductible expense. And tax law says that these hospitals should employ external tax professional to review financial position and tax filing. However, these system can be used as vehicles that hospitals execute their tax planning, on the contrary.
The purpose of this study is to test whether using reserve fund for essential business and tax professional as a means of tax strategy. First, we analyze the impact on the level of tax burden that act of medical corporation to report net loss in the income statement and to set up excessive reserves fund for essential business. Second, we verify the validity of tax professionals to lower their tax burden through Tax audit system. Also, this study implements OLS regression of ETR on “Over_Reserve” and “Tax_Consultant” variables, total 814 organization－year, which are selected in Korea IFRS’ disclosure systeme of financial statements for Not－For－Profit Organizations.
Our results are as follows. First, we find that medical corporation reported net loss to lower their tax burden utilize expense method rather than transfer by appropriation of earnings. These results can be interpreted as evidence to explain tax strategies to minimize the tax burden by utilizing reserve fund for essential business. Second, a medical corporation through Tax Audit system was lower the level of the tax burden. These results can be interpreted as evidence to reduce their tax burden through advice from tax professionals and tax planning.
This paper contributes to suggest empirical evidence that a medical corporation utilizes tax strategy using reserve fund for essential business and tax professional. This paper provides several political implications to the tax authorities scheduled to conduct reserve fund for essential business and Tax Audit system.

국문 초록 (Abstract)

본 연구는 의료법인이 고유목적사업준비금제도와 세무확인제도를 조세전략의 수단으로 활용하는지를 검증하고자 한다. 이를 위해 먼저 1)당기 손익계산서상으로는 적자를 보고하면서 과도하게 고유목적사업준비금을 설정하는 의료법인의 행위가 조세부담수준에 미치는 영향을 분석하고자 한다. 그리고 2)세무확인제도가 적용되는 의료법인이 세무전문가를 자신의 조세부담수준을 낮추는데 활용하는지를 검증하고자 한다.
본 연구는 국세청 공익법인 결산서류등 공시시스템상에 공시된 2007년부터 2009년까지의 총 814법인－연도의 표본을 활용하였다. 연구방법론은, 유효법인세율을 종속변수로 정의하였고 주요관심변수는 재무보고상 적자수준의 당기순이익을 보고하면서 고유목적사업준비금을 과도하게 적립․사용한 의료법인과 상증세법상 세무확인제도 적용대상 의료법인으로 정의하여 OLS회귀분석을 수행하였다.
본 연구의 결과는 다음과 같다. 첫째, 고유목적사업준비금을 이익처분에 의한 전입(설정)이 아닌 기중 고유목적사업비로 비용(손금)처리하는 방식으로 과도하게 설정하여 당기 결손을 보고한 의료법인일수록 조세부담수준이 낮았다. 이러한 결과는 의료법인이 고유목적사업준비금제도를 조세부담을 최소화하는 조세전략수단으로 활용하고 있다는 증거로 해석될 수 있다. 둘째, 외부 세무전문가의 세무확인을 받는 의료법인일수록 조세부담수준이 낮았다. 이러한 결과는 의료법인이 자신의 조세부담을 줄이는데 세무전문가의 조언과 세무계획을 적극 활용하고 있다는 증거로 해석되며, 정책적인 측면에서 세무검증제도의 시행에 있어서 고려되어야 할 요인으로 판단된다.
이러한 연구의 결과는 비영리법인에 대한 고유목적사업준비금제도와 세무확인제도의 본래 도입취지와는 다르게 해당 법인의 조세전략수단으로 활용될 수 있다는 실증적 증거를 제시하였다는데 연구의 의의가 있으며, 향후 비영리법인의 고유목적사업준비금제도 및 세무검증제도의 시행을 앞두고 있는 과세당국에 정책적 시사점을 제공하였다는 점에 연구의 공헌이 있다 하겠다.

참고문헌 (Reference)

1 보건복지가족부, "종합병원 재무제표 분석결과" 2008

2 허원, "의료법인 과세제도의 개선에 관한 연구" 한국세무학회 28 (28): 9-46, 2011

3 국민건강보험공단, "의료급여통계"

4 이정민, "비영리법인 회계와 세무 실무"

5 손원익, "비영리법인 관련 세제의 선진화 방안" 한국조세연구원 2000

6 서갑수, "법인세부담과 자본구조" 한국국제회계학회 (26) : 1-18, 2009

7 최지광, "납세자의 재무상황과 세무보고성향이 세무대리인의 의사결정에 미치는 영향 : 비외감기업을 대상으로" 서울시립대학교 세무전문대학원 2011

8 감사원, "국립대학병원 운영실태"

9 국세청, "공익법인 결산서류 등 공시시스템"

10 Deneffe D, "What Do Non－for－profit Hospitals Maximize?" 20 : 461-492, 2002

11 Watts, R, "Towards a Positive Theory of the Determination of Accounting Standards" 53 : 112-134, 1978

12 Sansing, R, "The unrelated business income efficiency" 51 : 291-302, 1998

13 Yetman, M, "The effect of nonprofits’ taxable activities on the supply of private donations" 56 (56): 243-258, 2003

14 Steinberg, R, "The Revealed Objective Functions of Nonprofit Firms" 17 : 508-526, 1986

15 Smith, P, "The Need for Strategic Tax Planning Among Nonprofit Hospitals" 31 (31): 31-39, 2005

16 Pinsker, R, "The Influence of Role, Advocacy, and Adaptation to the Accounting Decision Environment" 21 (21): 91-111, 2009

17 Cloyd, C. B, "The Influence of Client Preferences on Tax Professionals' Search for Judicial Precedents, Subsequent Judgments and Recommendations" 74 (74): 299-322, 1999

18 Hansmann H, "The Effect of Tax Exemption and Other Factors on the Market Share of Nonprofit Versus For－Profit Firms" 11 : 71-82, 1987

19 Wilkicki K. J, "The Effect of Not－For－Profit Hospital Reported Profits and Charitable Care on Perceptions of Tax－Exempt Status" 23 (23): 50-58, 2001

20 Ayers, F. L, "The Economic Benefit of Regulation：Evidence from Professional Tax Prepares" 64 (64): 300-312, 1989

21 Kirsten, A. C, "The Cost of Independence：Evidence from Firm`s Decisions to Dismiss Auditors as Tax_Service Provider" 2010

22 Shelvin, T, "The Corporate Tax Comeback in 1987：Some Further Evidence" 14 (14): 51-67,

23 Hofmann, M. A, "Tax－Motivated Expense Shifting by Tax－Exempt Associations" 29 (29): 43-60, 2007

24 Fischer, M, "Tax－Exempt Organizations and Nonarticulation：Estimates Are No Substitute for Disclosure of Cash Provided by Operations" 22 : 133-158, 2008

25 Scholes M. S, "Taxes and business strategy： A planning approach" Prentice－Hall 2002

26 Zimmerman, J, "Taxes and Firm Size" 5 : 119-149, 1983

27 Ayers, F. L, "Taxable Income as a Performance Measure：The Effect of Tax Planning and Earning Quality" 26 (26): 55-63, 2009

28 Omer, C, "Tax Misreporting and Avoidance By nonprofit Organizations" 29 (29): 61-86, 2007

29 Watts, R, "Positive Accounting Theory：A Ten Year Perspective" 65 (65): 131-156, 1990

30 Hines, J. R, "Non－profit Business Activity and The Unrelated Business Income Tax" 13 : 57-84, 1999

31 Omer, C, "Near Zero Taxable Income Reporting by Nonprofit Organizations" 25 (25): 19-34, 2003

32 Frank, R, "Market forces and the public good：competition among hospital and provision of indigent care" 10 : 131-158, 1990

33 Roberts, M. L, "Independence, Impartiality, and Advocacy in Client Conflicts" 22 : 29-39, 2010

34 Brooks, J. M, "Hospital－Insurer Bargaining：An Empirical Investigation of Appendectomy Pricing" 16 : 417-434, 1997

35 Eldenburg, L, "Governance, Performance Objectives and Organizational Form：Evidence from Hospitals" 10 : 527-548, 2004

36 Cordes, J, "Differential taxation of nonprofits and the commercialization of nonprofit revenues" 17 (17): 195-214, 1998

37 Yetman, M, "Determinants of Nonprofit’s Taxable Activities" 28 : 495-509, 2009

38 Wilkie, P. J, "Corporate average Effective Tax Rates and Inferences about Relative Tax Preferences" 10 : 75-88, 1998

39 Pocano, T, "Corporate Tax Rates：Progressive, Proportional, or Regressive" 14 (14): 17-31, 1986

40 Sloan, A, "Commercialism In Nonprofit Hospitals" 17 (17): 234-252, 1998

41 Eldenburg, L, "Accounting System Management By Hospital Operating in a Changing Regulatory Environment" 71 (71): 23-42, 1996

42 보건복지가족부, "2009년도 환자조사" 2009