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가업상속제도 개선방안

A Study on Inheritance Tax Relief System for Business Succession

  • 투고 : 2014.01.22
  • 심사 : 2014.07.20
  • 발행 : 2014.07.28

초록

최근 우리나라의 경제성장을 이끌어온 창업세대가 세대교체를 맞이하고 있으며 그 전환점에 있어서 가업승계가 중소기업 경영자의 중요한 관심사로 떠오르고 있다. 이에 정부에서는 국가 경제성장의 주축인 중소기업의 가업승계 과정에서 발생하는 조세부담을 완화하고, 지속적인 성장을 통한 일자리 창출에 기여하기 위하여 가업승계에 대한 세제지원을 지속적으로 확대해 오고 있다. 본 연구는 우리나라 가업상속제도의 현황을 살펴보고 가업승계의 활성화를 위한 개선방안을 제시하고자 하였다. 가업상속 세제지원 혜택시 그 적용대상 재산의 범위는 해당 세제지원 혜택을 제공하는 취지가 잘 반영될 수 있도록 규정되어야 하고, 가업승계 중소기업들은 가업승계 요건을 맞추기 쉽지 않아 제도의 실효성 문제가 대두되고 있어 중소기업 현실을 고려한 가업승계 요건을 개선해야 할 필요성이 있다. 또한 가업상속에 대해 상속세 공제혜택을 제공하는 경우 실질적인 가업 상속에 한해 세제지원혜택이 돌아갈 수 있도록 사후 관리 규정이 필요하다.

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.

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