중소기업 가업승계 지원을 위한 비상장주식물납제도에 대한 개선방안

Unlisted shares had been excluded from the scope payment in kind property in December 2007, the information symptoms law that allows payment in kind of inheritance only if there is no other property has been revised. payment in kind tax reduction is still possible, now it is possible to payment in kind only inheritance and gift taxes. The reason for this amendment was the inability payment in kind institutions in other countries. But to understand just simply as an alternative to cash to pay payment in kind our system lacks realism. That is considering that payment in kind as a major support system for the family business succession should be a policy decision.
The purpose of this study is payment in kind institutions to support SME Family Business Succession After reviewing the current situation and problems of unlisted shares payment in kind institutions, to propose a legislative improvements to follow it.
Above all, the comparison of the foreign business succession tax and the inheritance tax, the inheritance tax burden of Korea formally as the lower than Japan, higher than the United States or Germany, the United Kingdom.
This study proposes the following improvements such as to enable the institutions of payment in kind unlisted stocks for the support of small business succession.
First, the plan is to enable payment in kind of unlisted shares for the gift tax. Not only the revenue loss would be recognized, there is a need for a policy decision Considering the sustainable tax revenues, such as tax and income tax in accordance with the company succession.
Second, to enhance the authorization requirements for payment in kind unlisted. Strengthen payment in kind approval requirements, such as the adequacy of the assessment procedures for payment in kind unlisted shares is required to retain the policy payment in kind tax system as a means of support for SMEs.