중소기업협동조합의 공동사업지원자금을 조성하기 위한 정부의 지원 방안

For SMEs that are difficult to develop their own competitiveness, the importance of joint projects is emerging to cope with the business environment through cooperation. Small and medium-sized cooperatives rely on member dues and borrowing from financial institutions, making it difficult to raise capital to promote joint projects.. The Central Federation may establish a supportive fund for collaborative projects to support collaborative projects promoted by its members. When large corporations and others contribute to the funds, there is no tax benefit at all, making it difficult to raise funds. In this study, a government support policy and a plan to revitalize the fund raising were suggested for the participants in raising funds for joint projects .The purpose of this study is to present tax benefits and institutional incentives necessary to promote the creation of joint project support funds. To this end, the relevant tax laws reviewed the regulations and suggested the deductions and tax credits available under the Corporate Tax Act and the Restriction of Special Taxation Act. The plan for tax incentives to promote the creation of joint business support funds under the Small and Medium Business Cooperatives Act is as follows. First, the amount contributed to the joint project support fund in Article 390 (1) 2 (c) of the Enforcement Decree of the Corporate Tax Act must be additionally designated as a designated donation and recognized as a deductible. Compared to other options, the range of companies that can receive tax benefits is the widest. Second, the Restriction of Special Taxation Act should be amended so that the amount contributed to the joint project support fund can also be included in the tax credits for contributions to funds for mutually beneficial cooperation. Compared to other measures, the effect of the tax benefit is the greatest, but the effect of the tax benefit is limited. Third, the Restriction on Special Taxation Act should be revised so that the amount contributed to the joint project support fund can be included special taxation for facilitation of investment and mutually-beneficial cooperation. In addition to these tax benefits, if additional points are given when contributing to joint project support funds in the evaluation of the shared growth index, fund raising can be further activated. Most cooperatives are in a difficult situation to obtain loans from financial institutions. Joint business funds can be raised through a bridge loan method in which the National Assembly borrows funds from financial institutions and lends them to cooperatives. It is desirable to set the policy rate of the Small and Medium Business Corporation as the upper limit for the level of interest rate that the National Assembly lends to cooperatives. In the era of the 4th industrial revolution, close connection between enterprises for convergence and consolidation is required, and small and medium-sized cooperatives become the center of the connection, and funds for joint projects are needed. In order to raise funds, related tax laws must be amended so that large corporations, etc., can receive tax benefits when contributing to joint business support funds. This study has a contribution in that it proposes a tax benefit plan to revitalize the creation of joint support business funds prescribed in the Small and Medium Business Cooperatives Act.