中小企業租稅支援制度 改善에 關한 硏究 : 韓國과 臺灣을 中心으로(Focusing on the small and medium enterprises tax support system in Korea and Taiwan) = A STUDY ON THE SMALL AND MEDIUM ENTERPRISES TAX SUPPORT SYSTEM

다국어 초록 (Multilingual Abstract)

Small and medium enterprises have importance as a root of national economy. The reason why importance of small and medium enterprises in national economy is emphasized is owing to those quantitative gravity. But, small and medium enterprises are more important because it support national economy through a mutual cooperative action with large enterprises. But, small and medium enterprises are receiving insufficient support and lie in a bad condition as compared with large enterprises.
Therefore, the purpose of this study is as follows. First of all, I compare our small and medium enterprises tax support system with it in taiwan and examine the difference between them and a features of them.
Then, I examine the actual condition and the problem of our small and medium enterprises tax support system for small and medium enterprises.
The difference between our small and enterprises tax support system and it in taiwan is as follows. We have a complicated and abundant small and medium enterprises tax support for exportation. As compared with our system, the system in taiwan is a flexible system to be able to gain a substantial effect.
The examples of it are the tax support for exportation and the tax support to a disaster. The problems and the improvement measures of our small and medium enterprises tax support system is as follows.
Firstly, our system is prescribed very complicated. We have to simplify the tax support system to assure it's effectiveness.
Secondly, our system has low effectiveness. Because the system is complicated, but because rate of reduction of and exemption from taxes is low, consequently an effect of support is little. Therefore, we have to raise rate of reduction of and exemption from taxes to conquer this problem.
Thirdly, our small and medium enterprises tax support system is adjusted to a general standard of international society according to a flow of internationalization, consequently it diminish an effect of our system. But, our small and medium enterprises have weakness different from small and medium enterprises in another nation. Therefore, we have to present much more support than it in a general standard of international society.
Fourthly, our system is restricting excessively a Scope of small and medium enterprises to able to get support. It will bring about unbalanced growth of industry. Therefore, we have to abolish a restriction of a type of industry.
Fifthly, rate of use of our system is very low. This is owing to lack of effectiveness and excessive complexity and hardship of a tax administration procedure. Therefore, we have to simplify a tax administration procedure particularly a necessary condition and a procedure of support and strengthen publicity and education to people related to small and medium enterprises to raise rate of the system. Though effectiveness of our small and medium enterprises tax support system is high, the system does not have big effect to our small and medium enterprises to have little burden of practical tax. Besides, this tax support system brings about inequality of a tax burden and finders neutrality of market. But, strengthening of support to small and medium enterprises is necessary because it is the bases of out national economy. And we have to prepare an overall support system related to another support for small and medium enterprises like financial support or provision of a subsidy.
We are doing structural reform in all part of society to conquer a current economic crises and this concern about structural reform is concentrated upon large enterprises. But activation of small and medium enterprises is very important for conquering an economic crises. Therefore I expert that this study may help to activation of small and medium enterprises.

목차 (Table of Contents)

• 목차
• 제1장 서론 = 1
• 제1절 연구의 배경 및 목적 = 1
• 제2절 연구의 방법과 구성 = 3
• 제2장 중소기업의 일반적 고찰 = 4
• 제1절 중소기업의 정의 = 4
• 1. 질적 정의 = 4
• 2. 양적 정의 = 5
• 3. 대만 중소기업의 정의 = 6
• 4. 우리나라·대만의 중소기업 정의 비교 = 8
• 제2절 중소기업의 범위 = 9
• 1. 중소기업기본법상의 범위 = 9
• 2. 조세감면규제법상 범위 = 9
• 3. 중소기업은행법상의 범위 = 11
• 제3절 중소기업의 특성 = 12
• 1. 중소기업의 일반적 특성 = 12
• 2. 경제적 특성 = 12
• 3. 환경적 특성 = 13
• 4. 경영적 특성 = 14
• 제3장 각국의 조세지원제도에 대한 검토 = 15
• 제1절 중소기업기본법의 체계 = 15
• 1. 한국 = 15
• 2. 대만 = 15
• 제2절 한국의 조세지원제도 = 16
• 1. 중소기업 지원의 목적과 방법 = 16
• 2. 현행 중소기업조세지원제도 = 21
• 제3절 대만의 조세지원제도 = 34
• 1. 투자장려조례중 중소기업 조세감면에 관한 규정 = 35
• 2. 제조업체의 기계·설비 설치는 투자공제의 규정을 적용 = 37
• 3. 관세감면 = 37
• 4. 중대한 재해에 따른 조세감면 = 39
• 제4절 한국과 대만의 조세지원제도의 비교 = 39
• 1. 기술·인력개발 촉진을 위한 조세지원 = 40
• 2. 창업투자 촉진을 위한 조세지원 = 41
• 3. 설비투자 촉진을 위한 조세지원 = 41
• 4. 수출촉진을 위한 조세지원 = 43
• 5. 산업합리화 촉진을 위한 조세지원 = 44
• 6. 지방중소기업 육성을 위한 조세지원 = 45
• 7. 재무구조개선을 위한 조세지원 = 45
• 8. 관세감면 = 45
• 9. 중대한 재해에 따른 조세감면 = 45
• 10. 결론 =46
• 제5절 기타 나라의 조세지원제도 = 46
• 1. 일본의 조세지원제도 = 46
• 2. 미국 및 캐나다의 조세지원제도 = 48
• 3. 유럽 각국의 조세지원제도 = 48
• 제4장 중소기업 조세지원제도의 운영실태 및 문제점과 개선방안 = 50
• 제1절 조세지원제도 운영실태 = 50
• 1. 조세지원제도 운영실태 = 50
• 2. 조세지원제도 활용부진 이유 = 51
• 3. 조세지원수준 및 실효성 여부 = 53
• 4. 조세지원수준 및 지원효과에 불만족한 이유 = 55
• 제2절 조세지원제도 운영상의 문제점과 개선방안 = 57
• 1. 개선의 기본방향 = 57
• 2. 개별지원세제의 문제점과 개선방안 = 58
• 3. 중소기업조세지원제도 운영에서의 문제점과 개선방향 = 62
• 제5장 결론 = 63
• ※ 참고문헌 = 65
• ※ ABSTRACT = 67