소상공인 세제지원제도에 대한 연구: 조세특례제한법을 중심으로

This study was performed in order to seek tax support policies for small business owners, they are the basic component of our national economy. Tax support policies for small business owners are based on various laws, but in this study were analyzed mainly in special case ‘the special tax treatment control law’. As a results of this study, basic direction of tax support policies for small business owners were analyzed as means for simplicity of tax collection and transparency of assessment standard rather than support. Related to ‘the special tax treatment control law’, small business owners were in a disadvantageous position on income tax deduction than workers, despite the average income of workers was gradually higher than small business owners. In addition, we can not regard the tax exemption for cash receipts as well as cash receipts business and income tax deduction for credit card use in traditional market as tax support policies for small business owners. Therefore, this study suggests that basic direction of tax support policies for small business owners will be converted into preparation of practical tax support means for small business owners from simplicity of tax collection and transparency of assessment standard. At the same time, government should alleviate the burden of tax administration cost for small business owners.