중소기업조세지원제도에 관한 연구
An Empirical Study on the Tax-Support System of Small Business
지산간호보건전문대학논문집 1997년 15권 0호 p.239 ~ 268
KMID : 0613219970150000239
|
|
|
|
서상구 ( ) - 지산전문대학 경영정보과
|
|
Abstract
|
|
|
|
|
Tax-support system of small business in an important alternative to develop small-size industry as a countermeasure of financial innovation and globalization of financial markets in future.
But as a result of the survey of small business operating in Pusan area, the practical use of this system is very limited.
Therefore as a upbringing planfo small business, tax system is more defined positively as follows :
1. Direct-supporting way must be considered to enhance the effect of investment incentive of small business.
2. The system needs to be simplified its application form.
3. While maintaining relation with other supporting system, tax-supporting system must be fixed well to reflect the realities of small business.
|
|
|
KeyWords
|
|
|
|
|
원문 및 링크아웃 정보
|
|
|
|
|
|
등재저널 정보
|
|
|
|
|
|
|
|