출산지원금 소득세 비과세 규정의 문제점 및 개선방안 검토

[Purpose]Review the problems and suggest improvement measures to enhance effectiveness so that the income tax exemption regulations for childbirth subsidies introduced as one of the solutions to the birth problem can function as an effective means to achieve policy objectives. [Methodology]The study was conducted in the order of whether the degree of benefits of the current regulations is appropriate, whether the application targets are properly defined to achieve policy objectives, whether there is a risk of being used as a means of tax avoidance, and whether an appropriate management form is in place. [Findings]To curb or reduce the likelihood that non-taxation regulations on childbirth subsidies will be used as a means of tax avoidance, the limit on the number of payments shall be abolished to expand the beneficiaries of benefits, and a form shall be introduced for the management of the annual limit on childbirth subsidies, the number of persons subject to payment resolution, the amount of payment resolution, and the actual payment details by year. [Implications]There are implications in that legislative improvement measures were sought after confirming the purpose of introducing the relevant regulations, confirming the current regulations, and reviewing whether appropriate sanctions exist when used as a tax avoidance measure.