조세특례제한법상 신성장동력․원천기술연구개발비세액공제제도에 대한 평가와 개선방안－바이오․헬스분야를 중심으로－

Domestic bio and health companies are inevitably required to secure competitiveness in the global market due to the limited growth of the domestic market. The annual output of the domestic pharmaceutical industry averages 1.7% per annum, but the domestic pharmaceutical companies have become more prominent in the global market. In order to achieve global competitiveness of domestic bio－health, it is necessary to further activate R&D investment. This study suggests the problems and remedies of tax credit system for new growth engine and basic science/technology in the current Tax Exemption Restriction Act as follows.
First, the scope of R&D expenses for new growth engine and source technology of bio and health industry is limited to domestic CRO. However, the practice of international trade in pharmaceuticals is not considered in the current law. Therefore, Scope of the CRO should be expanded from research institutes in Korea to research institutes(CRO) abroad.
The current R&D tax credit deferral system is limited to SMEs. If a company starts to develop new drugs under the condition of SMEs or mid－sized companies and grows to the stage of large enterprises with continuous R&D investment, the benefits of rapid R&D tax credit reduction will decrease. Therefore, it is needed to set a grace period for the period of growth from a mediumsized company to a major company and propose the tax credit rate for each.