지속가능한 일자리 창출을 위한 세제지원 방안 연구 ―중소기업 취업자에 대한 소득세 감면제도를 중심으로―

Abstract

Under the current Restriction of Special Taxation Act, there are 11 types of employment support tax expenditure items for job creation. All are tax support to solve labor demand and supply problems, but most of them support only companies, so there are not many systems where workers can actually benefit directly. Article 30 of the Restriction of Special Taxation Act is a system that exempts tax on part of earned income when vulnerable groups such as young people, the disabled, the elderly, and career-interrupted women, who are not business owners, are employed by small and medium-sized companies However, this act has several problems with the income tax reduction system for employees of small and medium-sized enterprises. First, it is impossible to respond appropriately when new industries emerge by listing the industries subject to reduction by law. Second, the criteria for selecting industries subject to reduction are classified into large, medium, and small categories according to the Korea Industry Classification Table in the Enforcement Decree, but each industry category is inconsistent, making it somewhat less clear. Third, even if an employee of the same age is employed by a small and medium-sized company, if the company does not operate a business subject to reduction or exemption, the employee is excluded from the reduction or exemption, causing equity problems. Therefore, it is necessary to increase clarity on industry standards and increase the effectiveness of the system by defining them as small and medium-sized enterprises under the Framework Act on Small and Medium Enterprises. In addition, workers of the company need to be defined as those who receive less than a certain percentage of salary announced under the Minimum Wage Act regardless of the company's industry. By excluding high-income workers from the reduction or exemption, the government's tax expenditure can be supported more to low-wage workers in relatively poor conditions to compensate for the real income of young people.