김수석 2018-11-15T09:47:33Z 2018-11-15T09:47:33Z 2013-01-30 D348 http://repository.krei.re.kr/handle/2018.oak/20336 이 연구는 독일의 농업경영체 등록시스템에 대해 체계적 분석을 시도한 것이다. 독일의 농업경영체 등록은 크게 두 가지로 구분되는데, 하나는 농업경영체를 하나의 사업체로 인정받기 위하여 의무적으로 등록하는 것이고, 다른 하나는 정책사업의 지원을 받기 위해 임의적이지만 전제조건으로 등록하는 것이다. 현재 우리나라에 도입되어 제도화되어 있는 것은 정책사업의 지원을 위한 농업경영체 등록제인데, 이 등록제는 정책사업과의 연계가 원활하지 못해 아직 효율적으로 활용되지 않고 있다. 이런 점에서 독일 농업경영체 등록제의 정책적 활용실태 분석은 우리에게 상당한 시사점을 준다 할 수 있다. 이보다 더 큰 시사점을 주는 것은 농업경영체가 하나의 사업체로 인정받기 위하여 의무적으로 가입 및 신고하는 등록제도이다. 현재 우리나라는 이 부분에서 제도적 미비가 있는 것으로 보여지기 때문에 이에 대한 독일 사례 연구는 많은 시사점을 준다 하겠다. Background of Research The Korean farm manager registration program was implemented in June 2008, but it has not been efficiently utilized and applied due to its inadequate link with specific agricultural policy projects. As this is the case, this study aims to draw some implications from the German farm manager registration program by examining its institutional configuration and operating system for the development of the Korean registration system. Method of Research In order to analyze the German system, the author has worked in 2012 as a visiting scholar at the Institute of Agricultural Policy of Federal Germany (Thünen Institut). He has collected research materials and conducted interviews with researchers at the institute and officials and experts who are concerned with the matters related with the registration system. Analyzing the council regulations of the EU and the laws of Germany has provided the basis for this research. Research Results and Implications There are two concepts of the farm manger registration program in Germany. The first one is the registration of agricultural business entities under the tax law, and the other is the registration of agricultural business entities under the business support laws which promote agricultural policies. In order to be recognized as an agricultural business entity under the tax law, several steps need to be taken in the registration process, including subscription to social insurances. In other words, a newly founded agricultural business will be recognized as a legitimate farming business (not as a hobby farming) if it joins four social insurances and registers its establishment with the tax office. In the case of a livestock business, it should register as a livestock business. The registered business then can receive various benefits such as tax reduction. The registration of an agricultural business entity under a business support law is not obligatory but optional. However, if not registered, one can not receive the political support such as direct payment. So the registration program functions as a prerequisite to receiving a support. In order to receive the single payment scheme (SPS) of the EU, an agricultural business entity must register its data about labor and land in the Integrated Administration and Control System (IACS) according to the regulations of the EU. A significant implication of the German system concerning the registration of an agricultural business under the tax law is that it not only clarifies the requirements of a legitimate agricultural business but also gives the management stability through social insurances. Researcher: Soo-Suk Kim Research Period: 2012. 3 ～ 2013. 1 E-mail address: soosuk@krei.re.kr 제1장 서론 제2장 조세법상의 농업경영체 등록제도 제3장 정책적 지원을 위한 농업경영체 등록제 제4장 요약 및 시사점 한국농촌경제연구원 독일 농업경영체 등록제 운용시스템과 시사점 The Operating System of the German Farm Manager Registration Program and Its Implications KREI 보고서 Kim, Soosuk 독일 농업경영체 독일의 농업경영체 등록제 운용시스템과 시사점