김수석
2018-11-15T09:49:49Z
2018-11-15T09:49:49Z
2013-10-21
RE36-3-04
http://repository.krei.re.kr/handle/2018.oak/20521
This paper aims to draw some implications from the German tax reduction program for agricultural holdings by examining its institutional configuration and operating system. In order to be recognized as an agricultural holding under the tax law, several steps need to be taken in the registration process. A newly founded agricultural holding should join agricultural social insurances and register its establishment with the tax office. The registered business entity then can receive various benefits such as tax reduction. A significant implication of the German system concerning the registration of an agricultural holding under the tax law is that it not only clarifies the requirements of a legitimate agricultural holding but also provides the foundation for the efficient tax policies such as Earned Income Tax Credit(EITC).
This paper aims to draw some implications from the German tax reduction program for agricultural holdings by examining its institutional configuration and operating system. In order to be recognized as an agricultural holding under the tax law, several steps need to be taken in the registration process. A newly founded agricultural holding should join agricultural social insurances and register its establishment with the tax office. The registered business entity then can receive various benefits such as tax reduction. A significant implication of the German system concerning the registration of an agricultural holding under the tax law is that it not only clarifies the requirements of a legitimate agricultural holding but also provides the foundation for the efficient tax policies such as Earned Income Tax Credit(EITC).
1. 서론2. 독일의 조세법상 농업경영체 등록 절차와 방향3. 독일의 농업경영체 등록 과정과 내용4. 독일 농업경영체 세제지원 방식 및 내용 5. 시사점 및 결론
한국농촌경제연구원
독일의 농업경영체등록과 세제지원 체계
An analysis of the German tax reduction program for agricultural holding
KREI 논문
95
73
Kim, Soosuk
page. 73 - 95
농업경영체
독일 농업경영체등록
세제지원
agricultural holding
German farm manager registration
tax reduction