창업관련 조세지원제도의 개선방안

Abstract

[Purpose]The purpose of this study is to identify problems by comprehensively examining start－up related tax support systems, and present improvement plans for start－up enterprises. [Methodology]Tax support systems for start－up enterprises were classified into direct support, indirect support, and support for start－up financing, problems in individual regulations were derived from viewpoint of tax policies, and improvement plans for individual problems were presented. [Findings]First, for direct support, this study proposed to expand the targets so that all small and medium－sized enterprises (SMEs) can be applied with tax breaks. Second, for indirect support, this study proposed to review the abolition of non－taxation provisions on stock transfer gains, etc. of SME start－up investment companies, etc. and unify the targets of the application of the special tax treatment for founders, etc. and the income tax deduction system for investments in venture capital funds, etc. Third, for support for start－up financing, it was proposed to abolish the parental age requirement of 60 years or older and relax the requirements so that special tax treatment can be applied to cases where properties were given by grandparents too. [Implications]It is hoped that this study will be helpful in achieving the purpose of the system to enhance economic vitality and create high－quality jobs through revitalization of start－ups.