가업상속기업의 지속경영을 위한 연구

The major improvement plans for sustainable management are as follows. The amount subject to deduction of succession to a family business (SFB) is tied to the sales that are accrued by a patent. If the ratio of the sales related a patent to the total sales is more than 80 percent, then the deduction of SFB is 100 percent. When the SFB increases capital by issuing new stocks, it is necessary to allocate 5 percent of new stocks for employee’s stock ownership association (ESOA) to raise the ownership for employees. In particular, it is essential to adopt low separate taxation of dividend income of ESOA. In order to promote the ownership spirit among employees, it is recommended to enlarge the exemption of dividend income. We also discuss how to lead societal approval for the tax exemption for SFB. It is necessary to disclose the information about the number of youth employment and senior employment on the company’s audit reports. We deny the amount subject to deduction of SFB, if the SFB has evaded taxes on purpose in the past. To increase the effectiveness of SFB, the system to calculate the amount for deduction of SFB needs to replace the amount with the basic of deduction rate.