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

벤처기업에 대한 조세지원제도 및 개선방안

This study reviews an overview of the current tax support system for venture company and provides the directions for developing tax support system 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 support for venture company 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.