농업법인에 대한 조세특례제도의 문제점과 개선방안 = Problems and Improvement Plans of Special Taxation on Agricultural Corporations

다국어 초록 (Multilingual Abstract)

In the past, agriculture in Korea was conducted on a small scale and thus lacked competitiveness in economic terms. In order to solve the problem, the agricultural corporation system was introduced in 1990 to enable entrepreneurial agricultural management. Currently, the agricultural corporation system is stipulated in the Act On Fostering And Supporting Agricultural And Fisheries Business Entities. According to the Act, agricultural corporations are divided into two types: Agricultural Partnerships and Agricultural Company. Both organizations have legal personality. Although there are differences in the establishment procedure between the two organizations, there is no significant difference in terms of actual operation.
The legislator determined that various tax support was necessary to activate this system, when he introduced the agricultural corporation system. Currently, agricultural corporations are given various tax exemptions at the stage of establishment, post－establishment operation, and distribution of profits generated through operation to investors. These special tax exemptions for agricultural corporations may be granted in common regardless of the type of agricultural corporation, or they may be treated differently.
It can be said that some special tax treatment for agricultural corporations is unavoidable under the current circumstances of Korea. However, although the current tax support may be contributing to the revitalization of the agricultural corporation system, there are various problems such as reverse discrimination against individuals, discrimination according to the type of agricultural corporation and excessive tax expenditure.
In this article, I have summarized the problems of the tax support system for these agricultural corporations and summarized my personal position on how these problems should be resolved.

참고문헌 (Reference)

1 김정호, "우리나라 농업법인 제도의 변천 과정 및 시사점 고찰 (미발간자료)" 한국농촌경제연구원 2020

2 임소영, "농업분야 조세감면 관련 제도개선 방안 연구" 한국농촌경제연구원 2019

3 김정호, "농업법인의 운영실태와 정책과제" 한국농촌경제연구원 1997

4 최용호, "농업법인 제도와 운영실태" 한국농촌경제연구원 2019

5 농림축산식품부, "농업법인 업무안내서(2019)" 2020

6 마상진, "농업법인 내실화를 위한 제도 개선 방안" 한국농촌경제연구원 2020

7 농림축산식품부, "2019년 기준 농업법인 조사보고서" 2021