Earticle

초록

영어

Our small and medium-size enterprises have many problems in spite of their importance and roles, because of small in size, the limit of fund raising capacity, underdeveloped technical level, aged facilities, and premodern administration. This study has been explored desirable directions for reforming tax-incentive policy, has been explored the present problem on tax-incentive policy in Korea. The goal of this study is to explore desirable directions for reforming tax-incentive policy. With that goal in mind, the study first reviews theoretical backgrounds of tax-incentive policy, and then discusses the current status and problems of tax-incentive policy in light of strengthening firm`s competitiveness in a way that is compatible with the new world economic order and the nature of our economy. I suggest the following improvement devices of the small and medium sized enterprises tax supporting system. First, there is a need for the positive and active attitude of government about small and medium sized enterprises tax supporting. Second, to raise the efficiency of tax supporting policy, there is a need for of selectional, differential reinforcement of tax supporting. Third because present tax deduction regulation law is applied to both small-medium sized enterprises and general high enterprises, there is limit of efficient tax supporting is case of small and medium sized enterprises. So government needs to make and use `Special Law for Small and Medium Sized Enterprises Tax Deduction Regulation` for more effective tax supporting.

목차

I. 서론
 II. 창원지역 중소기업의 현황
 III. 창원지역 중소기업에 대한 조세지원제도 활용실태 분석
  1. 실태조사 개요
  2. 중소기업 조세지원제도의 활용실태
  3. 중소기업 육성올 위한 세무행정 업무
 IV. 중소기업 조세지원제도 활용상 문제점 및 개선방안
  1. 조세지원제도의 문제점
  2. 중소기업 조세지원제도의 개선방안
 V. 결론
 참고문헌
 Abstract

저자

• 김철영 [ Cheol Young Kim | 창원대학교 세무학과 교수 ]
• 김태규 [ Tae Gyu Kim | 대아건설(주) 상무이사 ]

참고문헌