投資促進을 위한 法人稅上의 優待措置에 關한 考察 = A Study on Corporate Tax Measures to Induce Investment

다국어 초록 (Multilingual Abstract)

(1) There are many obstacles to economic development in developing countries and those obstacles should be obviated by strong and wide-ranging governmental initiatives in the early stages of economic development.
But as private enterprises become more and more capable of taking major roles in the process of economic development, the governmental direct participation will be reduced.
The most important tasks for further economic progress of the developing countries are how to increase the rate of capital formation and how to induce the formulated capital into investment.
(2) Among the factors influencing profits of enterprises which any investor seeks to obtain, tax and depreciation measures are conspicuous. In this essay I will examine 1) reduction in the rate of corporate profits tax, 2) accelerated depreciation and 3) investment credits, and compare these three measures each other to determine which one is the most effective measure for the ecenomic development of Korea.
The measures for investment incentives can be examined by three criteria: if they enlarge the retained profits of corporate; if they can expand the tax resources; and if they can reflect the price upgradation through developmental inflation.
Through my rigorous study, I found that the accelerated depreciation is the most effective measure which meet the three criteria successfully at the same time.
(3) Government's currunt policy concenterates on reduction in the rate of corporate profits tax, which policy is contradictory to my study. Accordingly, goverment should change its policy emphasis from on the reduction of corporate porfits tax to on acclerated depreciation.

목차 (Table of Contents)

• Ⅰ. 序論
• 1. 法人稅와 投資와의 關係
• 2. 硏究目的 및 方法
• Ⅱ. 投資促進制度의 考察
• 1. 法人稅減免制度
• 2. 特別償却制度
• 3. 效果性의의 比較
• Ⅲ. 우리나라의 實態
• 1. 投資財源의 實態
• 2. 投資促進을 위한 法人稅制度의 實態
• 3. 投資促進制度의 考慮點
• Ⅳ. 結論