중소기업조세지원 제도의 개선에 관한연구 = A Study on Tax Assistance Policies to the Small and Medium Industries

다국어 초록 (Multilingual Abstract)

There are several assistance policies for the small and medium industries like financial, monetary and tax system.
This study is limited tax assistance among them. And this study aims at showing the better measures by understanding the problems of the present tax assistance policies concerned to the small and medium industries.
The documentary investigation was carried on to achieve the aim of this study. Business expansion orienting policy will drive the small and medium industries's tax revenues in long term point of view and this policy will be succeded by accepting complementary system for investment deficit. Tax system should be modified to improve their financial structure and also to increase deduction ratio to capital increase. Technical development is very important for the Korean economic growth. So the tax assistance policies would be necessary for improving the technical development.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 중소기업조세지원제도의 이용현황
• 1. 중소기업현황과 지원목적
• 2. 중소기업조세지원제도의 이용현황
• Ⅲ. 중소기업조세지원제도의 개선방안
• 1. 창업지원제도
• 2. 투자촉진지원제도
• 3. 기술개발지원제도
• 4. 수출등 외회획득사업지원제도
• 5. 재무구조개선지원제도
• 6. 산업합리화지원제도
• 7. 지방이전사업지원제도
• 8. 경쟁력강화를 위한 방안
• Ⅳ. 결론
• 영문초록