상속세 및 증여세에 대한 지역별 차등 세율 적용에 따른 경제적 효과

This study suggested that various conditions must be met in order for companies to move to the non-metropolitan area. The tax rates of inheritance tax and gift tax, which can be the most powerful incentive, are applied differently to the non-metropolitan area. If the differential application of the tax rate does not have a significant economic effect or negatively affects the economy of the country as a whole, the tax rate cut for non-metropolitan-based companies for inheritance tax and gift tax in terms of balanced development will lose momentum. Accordingly, as a result of analyzing the economic ripple effect of the differential application of tax rates using regional industry association tables, it was found to have a positive effect on the Korean economy. For this analysis, scenario analysis was performed by dividing the tax rate into 50% lower than the current tax rate proposed in previous studies and the case of lowering the tax rate, which is a more relaxed form, to 20%. As of 2020, if the inheritance tax and gift tax rates are reduced by 20% for non-metropolitan areas, the production inducement amount will be KRW 1.6754 trillion and the value-added inducement amount will be KRW 705.3 billion. Next, it was analyzed that the production inducement amount and value-added inducement amount, which reduce the inheritance tax and gift tax rate by 50%, are KRW 4.18 trillion and KRW 1.7633 trillion, respectively. Despite the results of this analysis, this study has a limitation that the practical feasibility is low in that the tax rates of national taxes such as inheritance tax and gift tax are differentially applied.