가업승계 사업무관자산 범위의 개선 방안에 관한 연구

In Korea, in order to support the continuous growth and competitiveness of small and medium-sized enterprises, the family business inheritance tax deduction and the family business succession gift tax special provisions are being operated. In the Inheritance Tax and Gift Tax Act, the ratio of the value of non-business assets divided by the total asset value of the stocks of the family business corporation among the inherited assets is excluded from the amount subject to the family business inheritance deduction. Among business-unrelated assets, a portion of the amount lent to others pursuant to a monetary consumption loan contract, excessive cash holdings, and held stocks, bonds, and financial products do not have tax disadvantages at the acquisition and holding stage, but are excluded from the family business inheritance property at the time of family business succession. I'm doing it. In this study, I examine the reasons why companies acquire or hold assets that are classified by tax authorities as non-business-related, and suggest improvement measures. Not only small and medium-sized enterprises but also medium-sized enterprises are eligible for business succession support, but small and medium-sized enterprises and medium-sized enterprises have different management environments and the aging of small and medium-sized enterprise management is rapidly increasing. Therefore, this study focuses on small and medium-sized enterprises and conducts research as follows. First, the amount of housing purchase or rental deposit specified in Article 44 of the Enforcement Rules of the Corporate Tax Act must be excluded from non-business assets. Loans from affiliated companies and business partners that are related to business activities must be excluded from business-unrelated assets. Among the loans to affiliates and business partners for the purpose of supporting affiliates, the portion that can be confirmed to be related to business should be considered business-related assets. Second, Small and medium-sized enterprises hold a high proportion of cash in order to prepare for future uncertainties and make timely investments. However, the criteria for excessive holding of cash assets stipulated in the current tax law do not take into account the management environment of small and medium-sized enterprises, and the criteria are not objective. If the amount calculated by deducting trade payables and accounts payable that require payment from the average amount of cash reserves at the end of each month exceeds a certain percentage, it must be judged as excessive cash holdings. Third, In order to secure a stable supply of parts, etc., stocks in affiliated companies are held, but the current tax law judges the scope of business purposes to be too narrow. If subsidiaries are a key element in the parent company's profit structure, subsidiaries are necessary to improve the company's competitiveness, and major decisions for overseas subsidiaries are made at the headquarters, the subsidiary stocks held by the parent company must be judged to be business-related. Fourth, government and public bonds that are compulsorily acquired when acquiring assets in accordance with relevant laws must be excluded from business-related matters. If it can be proven through internal documents that the company acquires financial products, stocks, bonds, etc., forms a portfolio, and manages funds, it should be stipulated that it be recognized as a business-related asset. Little research has been done on the validity of the scope of non-business assets, and this study presents problems with employee loans, excessive cash, held stocks, bonds, and financial products that are judged to be non-business assets and suggests improvement measures in this regard. There is a contribution in that it was done.