중소기업의 원활한 가업승계를 담은 상속세 개선 방안

The purpose of this study is to discuss and suggest ways to improve inheritance tax to facilitate the succession of the Small and Medium-sized Businesses, which is the current issue. First, it is urgent to change the social perception of family business succession and form a social consensus. Second, the current 50% maximum inheritance tax rate should be drastically lowered to 25% in consideration of the average inheritance tax rate of 26.6% in 18 OECD countries with inheritance tax burden when inheriting the Small and Medium-sized Businesses. Third, the share of the largest shareholder of the inheritee should be lowered from 50% of the current unlisted corporation (30% of listed corporations) to 30% of the unlisted corporation (15% of listed corporations). In addition, considering the current environment in which new industrial sectors such as the 4th Industrial Revolution and the sharing economy are created every time, industries cannot be freely changed, so the state of holding back should be eliminated. Germany, the UK, Italy, and Ireland have no restrictions on industry changes. Fourth, the post-management period after payment of inheritance tax should be eased from 7 years to 5 years. The obligation to maintain assets should be eased. The inability to dispose of more than 20% of household assets (10% within 5 years) for seven years cannot be done even if the factory is expanded from the metropolitan area to the provinces. The conditions for maintaining more than 80% of the total salary and the number of employees each year must be deleted. Fifth, the annual installment payment period must be extended. In the case of general inheritance, the annual installment payment period, which is currently limited to a maximum of five years, should be extended by differentiating it according to the size of inheritance tax. Sixth, by introducing tax credits for research and research manpower investment, it promotes infrastructure investment for the future. Seventh, when the largest shareholder of a mid-sized company inherits or gives a hare, the stock premium valuation tax must be abolished. In addition, the inheritance tax should be changed from the inheritance tax method to the inheritance acquisition tax method. The estate acquisition tax method is more in line with fair taxation than the estate tax method.