조세특례제한법상 인력개발 조세지원규정 정비 방안

Abstract

본 연구는 정부의 조세특례제한법 개정 작업을 지원하는 것이 주목적이지만, 이를 위하여 기업의 학습조직화 촉진 등 경제사회의 변화에 따른 새로운 조세지원 수요를 수렴하여 기업의 인력개발투자 활성화를 지원하며 나아가 지식기반사회？평생학습사회를 촉진할 수 있는 조세지원방안을 모색해 보고자 한다.

The purpose of this study was to propose policy recommendations to amend HRD-related provisions of RTREA(The Regulation of Tax Reduction and Exemption Act). For this purpose we examine or analyse (ⅰ) which kinds of tax reducction and deduction programs are prescribed in RTREA whose aims are to promote HRD, (ⅱ) in what degree enterprises are participating in employees' training activities and then utilizing HRD-promoted tax preference programs, and (ⅲ) what programs are introduced in foreign developed countries to promote HRD investment by individuals and enterprises. Upon these findings we suggest several policy recommendations as follows. First, current tax preference programs are not to be abolished but to be continued. this is mainly due to the two contradicting facts that our countries' enterprises are not actively participating in training, and that in the coming era of the so-called knowledge-based society enterprises should play an active role of leaders in an area of vocational training. Second, the scope of industries, expense items etc. which is covered by tax reduction and exemption programs is recommended to be enlarged. This recommendation aims to cope with new demands for everyone to be given opportunities and resources for life-long learning. Third, it is suggested for more consistency to be secured between tax preference programs based on the tax law(RTREA) and training expenses assisted programs based on the training-related law. For examples the name of an cited act in both laws should be same, and the scope of industries and training expenses covered by both laws are to be rather same. Finally, some words are recommended to be deleted or replaced in other words in two provisions of RTREA each.