2007년 7월 사회적기업육성법이 시행되면서 사회적기업(Social Enterprise)이란 용어가 법적 실체로 자리매김을 하였고, 정부는 국세 감면 등의 세제지원, 대부사업을 통한 자금지원, 경영컨설팅을 통한 경영 지도를 해왔다.
법 시행 후 2년이 지난 지금까지 사회적기업에 대한 연구들은 다수 수행되었지만 세제 지원정책이 사회적기업에 미치는 영향에 대한 연구는 전무한 실정이다.
현행 세제 지원정책이 소득세 및 법인세 감면, 연계기업에게 부여한 지정기부금공제 혜택에 대한 규정이 있으나, 실질적으로 감면 및 공제혜택에 대한 실효성에 문제점이 제기되고 있는 것이 현실이다.
따라서, 본 연구에서는 취약계층을 지원하여 사회적 목적을 달성하려는 사회적기업에 대한 현행 세제 지원정책의 실효성과 문제점, 그리고 개선점을 알아봄으로써 사회적기업에 대한 실질적인 도움이 되는 세제 지원정책을 제시하였다.
2007년 7월 사회적기업육성법이 시행되면서 사회적기업(Social Enterprise)이란 용어가 법적 실체로 자리매김을 하였고, 정부는 국세 감면 등의 세제지원, 대부사업을 통한 자금지원, 경영컨설팅을 통한 경영 지도를 해왔다.
법 시행 후 2년이 지난 지금까지 사회적기업에 대한 연구들은 다수 수행되었지만 세제 지원정책이 사회적기업에 미치는 영향에 대한 연구는 전무한 실정이다.
현행 세제 지원정책이 소득세 및 법인세 감면, 연계기업에게 부여한 지정기부금공제 혜택에 대한 규정이 있으나, 실질적으로 감면 및 공제혜택에 대한 실효성에 문제점이 제기되고 있는 것이 현실이다.
따라서, 본 연구에서는 취약계층을 지원하여 사회적 목적을 달성하려는 사회적기업에 대한 현행 세제 지원정책의 실효성과 문제점, 그리고 개선점을 알아봄으로써 사회적기업에 대한 실질적인 도움이 되는 세제 지원정책을 제시하였다.
In Korea, the Social Enterprise Promotion Act was enacted on December 8, 2006 and became effective on July 1, 2007. The Minister of Labor supports the social enterprises with professional consultation for management, tax, labor, accounting and other necessary information. The national or local auton...
In Korea, the Social Enterprise Promotion Act was enacted on December 8, 2006 and became effective on July 1, 2007. The Minister of Labor supports the social enterprises with professional consultation for management, tax, labor, accounting and other necessary information. The national or local autonomous governments support the social enterprises by renting funds with a low or no interest, and by reducing or exempting taxes. In the past two years, there were a lot of studies of the social enterprises related issues, but there was no study for effects of tax benefits to the social enterprises. The purpose of this study is to suggest the proper tax benefits of social enterprises which trade in goods or services for a social purpose through the employment of people from a disadvantaged community. To do that, the current tax benefits for social enterprises were studied and examined to clarify their effects and problems. Reduced income tax benefit for social enterprises does not give much benefit to them because of an alternative minimum tax. In addition, when a not-for-profit organization (NPO) runs a social enterprise, the NPO should handle gift, registration, and acquisition taxes. Also, a social enterprise cannot issue a certificate of donation, so it has difficulties with dealing a donation. To overcome current tax benefit problems, there should be substantial benefit plans.
In Korea, the Social Enterprise Promotion Act was enacted on December 8, 2006 and became effective on July 1, 2007. The Minister of Labor supports the social enterprises with professional consultation for management, tax, labor, accounting and other necessary information. The national or local autonomous governments support the social enterprises by renting funds with a low or no interest, and by reducing or exempting taxes. In the past two years, there were a lot of studies of the social enterprises related issues, but there was no study for effects of tax benefits to the social enterprises. The purpose of this study is to suggest the proper tax benefits of social enterprises which trade in goods or services for a social purpose through the employment of people from a disadvantaged community. To do that, the current tax benefits for social enterprises were studied and examined to clarify their effects and problems. Reduced income tax benefit for social enterprises does not give much benefit to them because of an alternative minimum tax. In addition, when a not-for-profit organization (NPO) runs a social enterprise, the NPO should handle gift, registration, and acquisition taxes. Also, a social enterprise cannot issue a certificate of donation, so it has difficulties with dealing a donation. To overcome current tax benefit problems, there should be substantial benefit plans.
주제어
※ AI-Helper는 부적절한 답변을 할 수 있습니다.