창업중소기업 조세지원제도에 관한 연구

The purpose of tax incentives for small or medium start-up enterprises(SMSEs) is to construct sound industrial structure and to provide with new employments by vitalizing the establishment of enterprises. Tax incentives for SMSEs is one of the most vital among the other tax regimes on those enterprises; it is the most used tax incentives by enterprises and is also praised for high effectiveness. In actual work, however, there are sharp disagreements between taxpayers and taxation authorities on how large the scope of SMSEs should be, and it is not difficult to find a tax controversy. According to the Special Tax Treatment Control Law, tax exemption, which is applied on SMSEs, can be divided into national taxes and local taxes. National taxes are defined in article 6 of the Special Tax Treatment Control Law as the reduction of, or the exemption from the income tax or corporation tax on incomes derived from the business. On the other hand, tax exemption for local taxes are applied on acquisition tax, registration tax, and property tax and it is further treated in chapter IV(local taxes exemption provision) of the Special Tax Treatment Control Law. When it comes to tax incentives for SMSEs, the practical, main topic would be whether a business fits in the category of tax exemption's target. Therefore, this study first looks at different positions and opinions of tax payers and taxation authority, focusing on the range of SMSEs, the area in which tax exemption is applied, the type of business where tax exemption is applied and others; it will be mainly based on precedents and established rules on the range of the enterprises that should earn tax incentives. Then, the following issues are covered additionally: the range of exemption-target's income, succession of tax exemption, the definition of business properties and whether tax exemption fits in the category of any justifiable grounds or not about local taxes exemption, and so on. When resolving tax controversy over tax exemption on SMSEs, the emphasis should not be fact-relevant formality even though strict interpretation is required. The emphasis should rather be the effort to make sound judgment so that one can meet the scheme's objectives, based on real transaction. Following the above, the ambiguous scope of tax incentives could be defined more precisely and clearly. Thus, start-up assistance will be settled as effective tax incentive system that fits for the purpose of legislation.