중소기업 조세지원제도의 개선방안에 관한 연구

Abstract

Our small and medium enterprises have many problem in spite of their importance and roles, because of small in size, the limit of fund raising capacity, underdeveloped technical, aged facilities, and premodern administrations. Considering the need and importance, the government is carrying forward the support policy, and there is a national consensus that the policy is on the right track. Because of the levy, less tax burden than the large enterprise relatively, it is supported the small and medium enterprise by the tax system. These are two ways : one is the direct support tax system which the small and medium enterprises reduction the burden tax such as the tax reduction, the indirect support tax system which is postponed the tax collection such as the reserve fund and the special refunding. The following are the recommendations of this paper. The first, we need to extent the tax support system. The second, we need to extent direct tax support system for small and medium enterprises, also we should get down the current corporate tax rate. The third, we will consider indirect tax support system like America and Lease tax support system like Japan. The forth, we shall provide small and medium enterprises public relations, periodical training, diverse information.