한국 외국인투자기업의 현금지원제도 개선과제에 관한 연구

Abstract

The support systems for foreign-invested companies located in Korea are largely divided into taxation, location and cash support system. The purpose is to activate various domestic investments of foreign-invested enterprises through cash grants. In particular, the cash support system introduced in 2004 is intended for the activation of foreign investment enterprises as well as national and local economies by creating continuous employment creation and production increase for foreign-invested enterprises. However, since introduction, there have been various problems such as lack of one-stop system in management, support and management method, and post management. Therefore, this study is to investigate the problem and improvement plan of the cash support system for the foreign invested companies in Korea based on the policy data of the government, local autonomous entities and related organizations, and to draw policy implications. As a result, major improvement tasks are summarized as follows. First, the government should expand the budget support such as cash subsidies such as local investment promotion subsidies limited to foreign-invested enterprises. Second, the threshold of new technology connected with job creation should be lowered, and investment tax credit should be expanded to support domestic and foreign invested companies equally without reverse discrimination. Third, in addition, the current cash support system for foreign-invested enterprises should be restructured to the level of major advanced countries with the balance support of each region as the core. Lastly, this study can be expected as a basic research on the improvement project of the cash support system of Korean-type foreign-invested companies.