기업승계의 가업상속공제제도 개선 정책 제언 (Policy Suggestions for Improving the Family Business Inheritance Deduction System for Corporate Succession)

서지정보

· 발행기관 : 한국재정정책학회
· 수록지 정보 : 재정정책논집 / 26권 / 2호 / 113 ~ 146페이지
· 저자명 : 최석규, 이낙영

초록

이 연구의 목적은 국내 가업상속공제제도의 현황과 문제점을 분석하고개선 방안을 제시하는데 있다. 이를 위해 선행연구들을 분석하고 국내기업의 세대간 승계시 나타나는 높은 상속세율의 불합리성과 가업상속사후관리의 불합리성 등의 가업상속공제제도 문제점을 분석하여 개선방안을 도출하였다. 특히 단순히 상속증여세법상의 납세의무자의 가업상속공제 개편에 제한을 두지 않고 작금의 우리나라 저출생을 감안한 가업상속 사후관리의 인적기준 개선을 함께 제시하였다. 또한 제4차 산업혁명시대에도 적합하고 존속하기 위한 업종 변화 등 장래를 대비하는데 도움될 수 있는 폭넓고 개혁적인 가업상속공제 조세제도의 개편 방안도 도출하였다. 분석결과 도출한 가업상속공제제도의 개선 정책은 다음과 같다. 즉, 가업상속공제 시 업종 완화 및 매출액 기준 조정, 가업상속공제액 확대 및상속세 폐지, 근로자 등 노무환경 변화에 따른 고용 조건 완화, 조세부담 완화를위한 응능부담의 유산취득세제 도입, 가업상속세의 종합소득세 합산 단순화 및세율 인하, 가업상속세 연부연납 확대, 가업상속인 인적 제한 요건 적극 폐지 등의 정책이 필요하다.

영어초록

The purpose of this study is to analyze the current status and problems of the domestic family business inheritance deduction system and suggest improvement measures.
To this end, we analyzed previous studies and analyzed problems with the family business inheritance deduction system, such as the irrationality of the high inheritance tax rate that appears during intergenerational succession in domestic companies and the irrationality of the post-management of family business inheritance, and came up with improvement measures.
In particular, rather than simply limiting the reform of family business inheritance deductions for taxpayers under the Inheritance and Gift Tax Act, the study also proposed improvements in personnel standards for post-management of family business inheritance in consideration of Korea’s current low birth rate. In addition, a broad and reformative plan to reform the family business inheritance deduction tax system that can help prepare for the future, including changes in industries to suit and survive in the era of the 4th Industrial Revolution, was also drawn.
The improvement policy for the family business inheritance deduction system derived from the analysis results is as follows.
In other words, Policies such as relaxation of industry sector and adjustment of sales standards for corporate inheritance deductions, expansion of family business inheritance deductions and abolition of inheritance tax, easing of employment conditions due to changes in the labor environment for workers, introduction of an inheritance acquisition tax system with a performance burden to ease the tax burden, comprehensive income tax of family business inheritance tax simplifying the sum and reducing the tax rate, expanding the annual payment of family business inheritance tax, and actively abolishing requirements for personnel restrictions on family business heirs are needed.

참고자료

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