가업승계 세제지원제도의 변화과정에 대한 역사적 고찰

초록

The purposes of this study are to summarize the change process of the tax support system on company succession and to suggest improvement direction that is consistent with the purpose of the tax support system on company succession by the problems and improvement suggestions that are quoted in existing research. Thus, we summarized the legislations by year that are related to supporting company succession in inheritance and gift tax and the special tax treatment control law, and summarized the contents of the problems and improvement suggestions that are related to the existing system. The purpose of the tax support system on company succession is to achieve the social and economical contribution by smooth transferring management know-how and technological skill of noble long-lived company. Thus, the tax support system on company succession has been expanded consistently until now. Since some people have the negative awareness of the gratuitous transfer of asset, the securing of appropriateness about the tax deduction on company succession is needed not by simple expanding but by supplementing. In this regard, while the tax deduction on company succession added and tightened the article of employment creation and maintenance in follow-up management from 2011, expanding business area was permitted in rapidly changing business environment by admitting and relaxing of main category of business change within minor class of Korea Standard Industrial Classification in 2016 revision. Like this, revision of articles are needed to be applied reasonably to maintain and grow in business. This can help the justification and social agreement of the tax support system on company succession be secured.

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