지식재산공제에 대한 조세지원방안 분석 = How to provide tax benefit for the mutual aid on intellectual property

다국어 초록 (Multilingual Abstract)

This study investigates how to provide tax benefit for the mutual aid on intellectual property (“MAIP” hereafter), based on the necessity for giving “economic satety net” to small and medium-sized firms in order to cope with possible future patent disputes effectively. That is, the reason for proving MAIP can be supported by the external economies occurring in the creation and utilization of patents, and the equity with avaiable tax benefits for payments to other mutual aids and funds of similar policy purposes.
As the most important expectable economic favor from MAIP is low-interest loans which can be as much as five times payments, the tax benefit should be provided to whole MAIP payments through tax credit.

참고문헌 (Reference)

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