소기업 · 소상공인 공제제도의 문제점과 개선방안

Abstract

In order to operate the mutual aid for small businesses (“MASB” hereafter) coinciding with its original purpose, this study suggests practical plans to revise MASB as below. First, in case a MASB member dies with his spouse or descendant succeeding the management of his business, his membership qualification should be maintained. Next, instead of confining to sole proprietors and presidents of small corporations, MASB membership should be open to unpaid spouses of sole proprietors and executives of small corporations. Next, in individual income taxation, in case a MASB member dies or becomes disabled with damage, the insurance money received from MASB should be treated as non-taxable income. Furthermore, in case MASB contract is cancelled within 5 year owing to unavoidable circumstances, the insurance money should be lightly taxed and the termination fee should be abolished. Next, the deduction limit for the payment for MASB should be enlarged, and matching subsidies should be provided for the payment of micro enterprises. Finally, the insurance money received from MASB should be guaranteed from the government or government-sponsored funds.