관광숙박업의 조세지원제도의 고찰과 제도 개선에 관한 연구 (A Study on the Problem and Improvement Plan of the Present Tax Support System in the Tourist Accommodation Sevices Industry)

서지정보

· 발행기관 : (사)한국관광레저학회
· 수록지 정보 : 관광레저연구 / 32권 / 11호 / 207 ~ 225페이지
· 저자명 : 최영문

초록

This study compares and examines policy and tax related laws and regulations to overcome the crisis of tourism industry including tourism accommodation industry in the recent crisis environment including the SAAD situation and COVID-19, draws out financial support problems and suggests improvement plans. The results of this study are as follows: First, it is necessary to implement the expansion of special depreciation cost for facilities in tourism and lodging business. Second, it is necessary to include the deductible expenses of the technology development reserves of the tourism accommodation business and to apply tax credits. Third, it is necessary to include deductible expenses of overseas market development reserves, industrial utilization of non-compliant accounts, deductible expenses of special repair reserves, and expansion of non-inclusion items. Finally, it is necessary to apply the related laws and regulations for the continuous investment and financial support for the development of tourism accommodation facilities such as tax and usage fee reduction, fund support and investment support for tourism accommodation facilities businesses.

영어초록

This study compares and examines policy and tax related laws and regulations to overcome the crisis of tourism industry including tourism accommodation industry in the recent crisis environment including the SAAD situation and COVID-19, draws out financial support problems and suggests improvement plans. The results of this study are as follows: First, it is necessary to implement the expansion of special depreciation cost for facilities in tourism and lodging business. Second, it is necessary to include the deductible expenses of the technology development reserves of the tourism accommodation business and to apply tax credits. Third, it is necessary to include deductible expenses of overseas market development reserves, industrial utilization of non-compliant accounts, deductible expenses of special repair reserves, and expansion of non-inclusion items. Finally, it is necessary to apply the related laws and regulations for the continuous investment and financial support for the development of tourism accommodation facilities such as tax and usage fee reduction, fund support and investment support for tourism accommodation facilities businesses.

참고자료

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