건설업에 대한 조세지원제도의 유효성에 관한 연구

목차

Ⅰ 서 론
Ⅱ 건설업과 조세지원제도에 대한
이론적 배경 및 선행연구
2·1 건설업의 개요
2·2 조세지원 제도에 대한
이론적 배경
Ⅲ 연구설계
3·1 가설의 설정
3·2 변수의 조작적 정의
3·3 표본선정과 연구모형의 설계
Ⅳ 검증결과 및 해석
4·1 [가설1]의 검증결과 및 해석
4·2 [가설2]의 검증결과 및 해석
Ⅴ 결 론
참고 문헌
Abstract

본문내용

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A Study on the Effectiveness of Tax Assistance System of Construction Industry
Kim, Jae-Cheon
This thesis aims to study on the differential tax assistance system on the construction corporation and to verify the effectiveness of the tax assistance system in both groups of manufacturing industry and construction industry depending on an effective tax rate and a tax incentive rate of making a resonable tax assistance plan.
In concluding from the results, it is meaning that the manufacturing corporation to get the tax assistance system have some effectiveness, but the construction corporation without getting the tax assistance relatively have been in a situation of unfair taxation. Thought the construction industry is in a same rank with the manufacturing industry in charge of the national economy and employment effectiveness, the result of giving an unfair tax assistance to the manufacturing industry prevents from not only the industrial development but also the construction industrial development which have a lot of employment effectiveness and a large scale of construction industry growth. That is, the unfair taxation system is the cause of decreasing the development effectiveness in the various industries.
This thesis made a comparative study on the effectiveness of tax assistance system between manufacturing industry and construction industry, and turned out that a differential tax assistance among industries was a defect in our tax system, in which was a hamper in the balanced development of the industries.
Based on the result of this study, I suggest some methods of reasonable tax assistance to the construction industries.

키워드

건설업,   조세지원제도,   유효성