A Study on the Development of Tax Support System in Local Tax Law for Venture Company

우리 나라 벤처기업 조세지원제도의 개선방안에 관한 연구 : 창업(벤처)중소기업 관련 지방세감면을 중심으로

  • 이인재 (동주대학 비즈니스정보계열) ;
  • 노현섭 (경남정보대학 경영정보계열) ;
  • 장석오 (한국자치경영협회)
  • Published : 2002.03.01

Abstract

This study reviews an overview of the current tax support system in Local Tax Law for venture company. And this study provides the directions for developing tax support system in Local Tax Law related policy for the venture company in Korea. The tax authority provides a supporting directions of venture company in three ways: a financing viewpoint, a technical and manpower viewpoint, and the location viewpoint. And the supporting system for venture company is devide into tax support system through tax laws and support system through other law. The requirements of receiving tax supporting for venture company in Local Tax Law are a venture company, a small and medium company, a newly starting firm, and so forth. To mitigate the restriction imposed by the current tax law on venture company encourage venture activities in Korea.

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