중소기업 조세지원제도의 개선에 대한 연구

Abstract

Today, the importance of small and medium enterprises as the leader in creating jobs and technical innovation is being reappraised, and the needs of it's nurture is brought into relief internationally. Boosted by continuous revitalization policy after the economic crisis, small and medium enterprises in Korea is taking much space in national economy such as employment, exportation, production and added value creation, too. Hence the government has been enforcing many taxation support system as to elevate competitive power and intensify industrial structure of small and medium enterprises which not only is being the driving force of the development of national economy, but also is contributing to the development of the society with efficient distribution of resources, balanced distribution of income and stabilization of employment.

Korea has as many systems to support small and medium sized companies as other countries. Korean government has provided various tax supporting system to encourage the economy adapting to the changes of domestic and foreign economic environment through strengthening the competitiveness of small and medium sized companies, cultivating growth potential and improving industry structure. But small and medium sized companies of Korea are not well aware of tax information, have difficulty in entering accounts and are hard to acquire professionals of tax area. So they are hard to make use of tax supporting system efficiently.

The relative importance and role of the small and medium enterprises in the national economy is increasing.

These are to prove the just of the small and medium enterprises rearing. It is necessary that the efficient and practical support is made for developing the small and medium enterprises.

The support means for the small and medium enterprises are the rationality of system, the apt support of finance and the support of tax system.

This paper has the purpose to analysis the problem has the present tax support system and to suggest the development of this problem limited the part of tax support system.

Making full use of the small and medium enterprises tax incentive every year turned out to be beneficial for the financial position improvement. The primary reasons for the low application of tax incentives are that some applicants are not qualified for the program and that others are not aware of the details of the system and its application processes.

This research, on the ground of this analysis, has made several suggestions: the extension of application range, the simplification of tax support system and its application through relaxing restrictions of tax reduction, and the automatic program to calculate the tax saving relating to the small and medium enterprises incentive systems.

This study is valuable to the effect that we have evaluated the small and medium enterprises incentive systems of the past and have made suggestions for improvements in the future, verifying that the effect of tax incentive programs has increased since the economic crisis.