가업승계 증여세 과세특례제도 개편방향에 대한 고찰

Abstract

In preparation for the aging of managers of small and medium-sized companies, the government provides tax benefits when donating corporate stocks to children so that they can deliberately pass on the family business to their children while they are alive. This is called family business succession, and it is premised that ownership or management rights are transferred to the successor by maintaining the identity of the company. However, the current special case for taxation of gift tax for family business succession is criticized as a tax reduction for the rich as the subject of succession essentially focuses on the succession of management rights rather than the continuation of the company. Because people think that since the introduction of the system in 2008, the target and scope of tax benefits have gradually expanded, and the burden of follow-up management continues to be eased, giving excessive preferential treatment only to a few classes. Nevertheless, there are few cases where owners of small and medium-sized companies try to use this system, as there are serious problems with predictability and legal stability. All responsibilities for advance gifts are passed on to taxpayers in consideration of inheritance that will occur decades later, and the timing of donation has been delayed due to frequent reorganization of eligibility requirements and follow-up management. The fact that the current system fails to highlight the advantages of continuing the business to stabilize employment and revitalize the local economy is also a burden on managers. It is also a problem that the purpose of family business succession to maintain the identity of the company is somewhat distant from the fostering of long-term companies that can induce stable and long-term investment of companies and pass on the accumulated knowledge and capabilities to the next generation. In order to improve these, it should be possible to benefit society as a whole, such as economic development, facility investment, and employment succession, through tax benefits for sustainable corporate succession rather than family business succession aimed at reducing the tax burden only on a specific class. It is also necessary to modify the special targets and requirements so that tax exemptions for local longevity companies are linked to the recent local extinction issue so that they can draw public support based on the social and economic effects of companies. Not only corporate stocks should be benefited, but tax support should be linked to fostering 100-year-old stores by expanding the succession of personal companies now limited only to farming. It is also necessary to actively reflect ESG management evaluation factors, such as the implementation of corporate social responsibility to ensure the continuity of the company and governance to ensure management transparency, in the human and physical requirements for receiving special taxation. The human requirement that the recipient who encourages the corporate family-based management system must be the representative director of the corporation should be expanded so that professional managers can participate. Furthermore, it is necessary to lower the antipathy of the people by realizing the deduction amount of general gifts that do not reflect inflation at all compared to the succession of the family business. In addition, the legal system should be improved by transferring the special gift cases stipulated in the Restriction of Special Taxation Act to the Inheritance Tax and Gift Tax Act.