지역투자 활성화를 위한 조세제도의 개편방안

Abstract

Unlike the 20th century, in the 21st century, the competitiveness of local areas determines the nation’s competitiveness. Considering the importance of regional competitiveness, the government enacted and implemented ‘Special Act for Balanced National Development’ in 2004 as a measure to promote regional competitiveness through decentralization of power and balanced development of the nation and, by doing so, it supports relocation of enterprises to local areas in various ways. In this study, the problems of the current systems that are related with tax among those incentives are pointed out and alternative proposals are presented below. First, The concept of metropolitan areas and overcrowding-control zones should be defined clearly based on unified criteria and the tax incentive systems for relocation of the enterprises must also be simplified. Second, there is a necessity to make permanent the temporary tax exemption for relocated corporations and it is desirable to continue temporary investment tax credit systems by changing the titles of them. Third, in case of local tax reduction and exemption systems, the roles of tax reduction and exemption ordinance by each local government need to be expanded more, and local investments need to be induced through the local government’s ordinance by introducing local consumption tax and local income tax. Fourth, in order to activate local investment, the ceiling for special tax treatment of gift tax for organization fund should be adjusted higher up to 10 billion won. Fifth, the indirect support systems, such as carried over taxation system, should be changed to direct support systems, and it is desirable to make a stipulation so that the subsidies for enterprise transfer to local areas be included in a non-taxable category.