지방세 창업기업 감면 제도에 관한 연구 －2017년 시행 지방세 창업 감면 개선사항을 중심으로－

Korea has introduced a tax support system for start－up SMEs and tax support for startup venture companies. Such a taxation system for local entrepreneurs has already been prescribed in the 「Restriction of Special Taxation Act」. However, since 2015, the local tax exemption regulations for the start－up support have been transferred to the “Local Tax Exemption Restriction Act” and are operated separately from the national tax. In this study, we analyze the tax exemption system of entrepreneurial SMEs and entrepreneurial venture enterprises, which are tax subsidies, in the aspect of local tax administration and review the problems that have been discussed previously and amendments to the start－up tax exemption in 2017. As a result of this study, the “Tax Exemption Restriction Act” stipulated that the tax exemptions for business start－ups should be exempted from the local tax in addition to the corporate tax deduction. In 2015, the Tax Exemption Restriction Act passed the local tax exemption regulation to the Local Tax Exemption Restriction Act. However, controversy over interpretation under the previous provisions was transferred to the Local Tax Exemption Restriction Act, Respectively. Enacted in 2017 In order to solve the existing problems in the amendment of the business tax exemption for the “Restriction of Local Tax Exemption Act”, an operating system was established by separating acquisition tax, property tax business start －up exemption and local income tax exemption related to national tax. As a result, the problems of the previous interpretation could be fundamentally solved. The contribution of this study is to summarize the problems related to the reduction of business start－ups and to analyze the revised business start－up reduction system, suggesting the development of business start－up reduction in the future.