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A Study on Inheritance Tax Relief System for Business Succession

가업상속제도 개선방안

  • Received : 2014.01.22
  • Accepted : 2014.07.20
  • Published : 2014.07.28

Abstract

In this study, we look at the current state of the inheritance system of family business in korea, you are trying to present a remedy for the activation of family business succession. The family business inheritance tax assistance benefits at the time, it is necessary to define the effect that offers the advantage of tax support to reflect correctly, the scope of its application subject property, easy to match the requirements of the family business succession is family business succession Small Business issue of effectiveness of the system has not emerged, there is a need to strengthen the requirements of family business succession that takes into account the reality of small and medium-sized enterprises. In addition, if you provide the inheritance tax deduction for the inheritance of the family business, only to inherit the family business of a substantial tax advantages help to move back, the provisions of the post-management is necessary.

Keywords

Succession of family businesses;Small and Medium Sized Enterprises;Tax Subsidies;Capital Gains;Inheritance Deductions for firms

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