소상공인의 재난지원을 위한 소기업･소상공인 공제의 개선방안

Abstract

In order to strengthen the social safety net for small enterprises, it is necessary to adopt a specific policy insurance to make up for their disaster relief. Considering such aspect, the mutual aid for small business (“MASB” hereafter) should be expanded to treat their unexpected disasters, and this study suggests practical plans to revise MASB as below to coincide with that policy purpose. First, the scope of the disaster which MASB deals with should be prescribed based on either “Basic law for disaster and safety management” or the deduction from the tax amount lost by calamity in “Individual income tax law”, and the eligible beneficiaries should be unchanged from those in current MASB scheme. Next, the disaster relief should be explicitly described in the enforcement purpose of MASB, and mutual aid payments should also be guaranteed above the base level in the outbreak of prescribed disasters. Finally, those mutual aid payments should be exempt from individual income taxation, and additional MASB reserves should be accumulated as such payments be carried out.