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2023년 조세제도 개선과제 건의

2023.06.22

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6월22일자_조간_2023년 조세제도 개선과제 건의.pdf

담당부서 기업정책팀

<p style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><strong style="font-size: 14pt;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">“상속 포기하게 만드는 상속세제, 개선 시급”</span></strong></p><p style="text-align: left; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><strong style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 대한상의, ‘2023년 조세제도 개선과제’ 137건 정부 및 국회에 제출</span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 징벌적 상속세제(高세율, 유산세 방식, 차별적 가업상속공제)로 인해 기업 경영권 위기 내몰려</span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 기업승계 부담 완화 위해 ▲상속세율 인하, ▲유산취득세 전환, ▲가업상속공제 확대 등 시급</span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 글로벌 최저한세 시행시기 조정, 지역균형발전 위한 조세정책 마련 등도 건의</span><br style="font-size: 12pt;"></strong><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 대내외 경제여건 악화로 정부의 세제개편 동력이 약화되는 것 아니냐는 우려가 커지는 가운데 경제계가 기업승계 부담 완화 등을 포함한 조세제도 개선을 촉구하고 나섰다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 대한상공회의소(회장 최태원)는 22일 발표한 `2023년 조세제도 개선과제 건의서'를 통해 “글로벌 스탠다드를 벗어난 높은 상속세율과 `유산세' 방식으로 인해 우리 기업들은 세대교체에 큰 어려움을 겪고 있다”며 “기업들이 안정적인 환경에서 경쟁력을 키우고 성장할 수 있는 기업세제 환경을 조성해야 한다”고 말했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 상의는 매년 정부와 국회의 세법 개정에 앞서 기업의견을 수렴해 건의하고 있다. 올해 건의문에는 ▲상속세율 인하 및 과세체계 개편, ▲글로벌 최저한세 관련 기업 우려사항 해소, ▲지역균형발전 위한 조세정책 마련 등 조세제도 개선과제 137건을 담았다.</span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">OECD 1위 상속세 부담... 창업 1세 소유지분 100%가 3세에 이르면 16%로 축소</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 먼저 상의는 OECD 주요국 사례에 비추어 상속세율을 낮추고 과세체계를 `유산세' 방식에서 `유산취득세' 방식으로 개선해 줄 것을 건의했다. 우리나라 상속세 최고세율은 50%인데 대기업은 최대주주 보유주식 상속시 평가액의 20%를 할증과세하여 60%를 적용함에 따라 OECD 38개국 중 상속세 부담이 가장 크다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><그림> OECD 주요국 상속세 최고세율 비교</span></strong></p><p style="text-align: left; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><b style="font-size: 12pt;"><img src="http://www.korcham.net/dext5editordata/2023/06/20230622_09165545_06888.png" title="" alt="" border="0" style="width: 265px; height: 150px; border: 0px solid; font-size: 12pt;"><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><표1> 우리 상속세가 가혹한 5가지 이유</span></strong><br style="font-size: 12pt;"></p><p class="0" style="line-height: 200%; letter-spacing: 0pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"> </p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td style="width: 335px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 200%; margin-left: 5pt; letter-spacing: -1.2pt; font-weight: bold; color: rgb(49, 95, 151); font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">OECD 2</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">위인 </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">최고세율 </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">50%’</span></span></p></td></tr><tr><td style="width: 335px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 200%; margin-left: 5pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; color: rgb(49, 95, 151); font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">전세계 유일한 </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">최대주주 할증과세</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(20%)’</span></span></p></td></tr><tr><td style="width: 335px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 200%; margin-left: 5pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; color: rgb(49, 95, 151); font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">주요국 대비 낮은 </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">최고세율 구간 </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">30</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">억</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span></span></p></td></tr><tr><td style="width: 335px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 200%; margin-left: 5pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; color: rgb(49, 95, 151); font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">피상속인 상속재산을 기준으로 하는 </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">유산세</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’ </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">방식</span></span></p></td></tr><tr><td style="width: 335px; height: 31px; padding: 1.41pt 0pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 200%; margin-left: 5pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; color: rgb(49, 95, 151); font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">노령인구 증가</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">·</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">자산가격 상승에 따른 </span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">증세효과</span></span><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">’</span></span></p></td></tr></tbody></table><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><br style="font-size: 12pt;"></p><div 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6,"cco": 1,"cs": 0,"bf": "01D9A49EE60ED4E000000017","ile": 510,"iri": 510,"ito": 141,"ibo": 141,"cl": [ ],"tr": [[{"so": "01D9A49EE60ED4E000000009","li": 1}],[{"so": "01D9A49EE60ED4E00000000B","li": 2}],[{"so": "01D9A49EE60ED4E00000000D","li": 3}],[{"so": "01D9A49EE60ED4E00000000F","li": 4}],[{"so": "01D9A49EE60ED4E000000011","li": 5}],[{"so": "01D9A49EE60ED4E000000013","li": 6}]]},"01D9A49EE60ED4E000000003": {"cc": 23,"ci": 1952673907,"co": {"c1": 4,"cs": -3,"c2": 0,"pc": 10,"c3": "1","cp": [{"pi": "01D9A49EE60ED4E00000001F"},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""}]}},"01D9A49EE60ED4E000000004": {"cc": 23,"ci": 1952673907,"co": {"c1": 4,"cs": -3,"c2": 0,"pc": 10,"c3": "2","cp": [{"pi": "01D9A49EE60ED4E000000020"},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""}]}},"01D9A49EE60ED4E000000005": {"cc": 23,"ci": 1952673907,"co": {"c1": 4,"cs": -3,"c2": 0,"pc": 10,"c3": "3","cp": [{"pi": "01D9A49EE60ED4E000000020"},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""}]}},"01D9A49EE60ED4E000000006": {"cc": 23,"ci": 1952673907,"co": {"c1": 4,"cs": -3,"c2": 0,"pc": 10,"c3": "4","cp": [{"pi": "01D9A49EE60ED4E000000020"},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""}]}},"01D9A49EE60ED4E000000007": {"cc": 23,"ci": 1952673907,"co": {"c1": 4,"cs": -3,"c2": 0,"pc": 10,"c3": "5","cp": [{"pi": "01D9A49EE60ED4E000000020"},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""},{"pi": ""}]}}},"bi": [ ],"bidt": { }}--></div><p style="text-align: left; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">더구나 우리나라는 상속재산 전체를 과세대상으로 하는 유산세 방식을 채택해 실제 상속재산 대비 과도한 세금을 납부하는 문제도 있다. OECD 38개국 가운데 상속세를 과세하는 24개국 중 20개국은 개인별 취득재산을 기초로 하는 유산취득세를 따르고, 우리나라를 포함한 4개국만 상속재산 전체를 과세대상으로 하는 유산세 방식을 취하는데 우리나라를 제외한 유산세 방식의 국가들은 기초공제액이 크거나(미국 1,292만 달러) 단일세율이거나(영국 40%) 세율이 낮아(덴마크 15%) 유산세의 부작용을 상쇄하고 있다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><strong><표2> OECD 회원국의 상속 관련 과세체계</strong></span></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td colspan="2" style="width: 234px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(229, 229, 229);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">구분</span></span></p></td><td colspan="2" style="width: 404px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none; background: rgb(229, 229, 229);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">국가</span></span></p></td></tr><tr><td rowspan="2" style="width: 121px; height: 41px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">상속세 및 증여세 과세 국가</span></span></p></td><td style="width: 113px; height: 20px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">유산취득세 방식</span></span></p></td><td style="width: 61px; height: 20px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">20</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">개국</span></span></p></td><td style="width: 344px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 130%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">독일</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">프랑스</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">이탈리아</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">네덜란드</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">스위스 등</span></span></p></td></tr><tr><td style="width: 113px; height: 21px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">유산세 방식</span></span></p></td><td style="width: 61px; height: 21px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">4</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">개국</span></span></p></td><td style="width: 344px; height: 21px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 130%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">한국</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">미국</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">영국</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">덴마크</span></span></p></td></tr><tr><td colspan="2" style="width: 234px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">자본이득세 부과</span></span></p></td><td style="width: 61px; height: 20px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">4</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">개국</span></span></p></td><td style="width: 344px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 130%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">캐나다</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">호주</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">뉴질랜드</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">스웨덴</span></span></p></td></tr><tr><td colspan="2" style="width: 234px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">추가 소득세</span></span></p></td><td style="width: 61px; height: 20px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">3</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">개국</span></span></p></td><td style="width: 344px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 130%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">라트비아</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">콜롬비아</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">코스타리카</span></span></p></td></tr><tr><td colspan="2" style="width: 234px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">비과세</span></span></p></td><td style="width: 61px; height: 20px; padding: 1.41pt 5.1pt; border-width: 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="0" style="line-height: 130%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">7</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">개국</span></span></p></td><td style="width: 344px; height: 20px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="0" style="line-height: 130%; margin-left: 4.8pt; text-indent: -4.8pt; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">오스트리아</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">체코</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">이스라엘</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">노르웨이</span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">, </span></span><span style="letter-spacing: -1.2pt; font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 20.8px; margin-top: 0px; margin-bottom: 0px;">멕시코 등</span></span></p></td></tr></tbody></table><p style="text-align: left; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">자료: 국회예산정책처</span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 지금처럼 60%에 달하는 상속세율이 적용되는 기업의 경우 경영권을 유지하기 어려운 구조이다. 예컨대 기업 지분을 100% 보유한 창업 1세가 2세에게 기업을 승계하면 2세의 지분은 40%만 남게 되고 3세까지 승계하면 지분율이 16%로 줄어든다. 상의는 과거와 다르게 모든 세원이 투명한 지금 시대에 높은 상속세율을 그대로 유지하는 것은 기업 경영권에 위협이 되고 있다고 설명했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 중소기업 대상 가업상속공제 제도를 운영 중이고 지난해 일부 개선되었으나, 적용대상이 중소기업과 매출 5천억원 미만 중견기업에 한정되어 있어 활용도는 낮은 실정이다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 경기도 안산 소재 25년 업력의 기업 대표는 “높은 상속세 부담을 안고 승계한 기업이 계속 잘 운영된다는 보장이 없어 가업을 물려주기보다 기업을 매각한 대금을 증여해주는 것이 여러 측면에서 이로울 수 있어 고민 중”이라며 “기업인이 가지고 있는 열정과 의지, 국가·사회에 대한 공헌, 그리고 기술과 업력에 대한 자부심을 뒷받침할 수 있도록 상속세율 인하가 필요하다”고 말했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 기업뿐만 아니라 일반국민의 상속세 부담도 매우 크다. 상속세 최고세율 50%가 적용되는 기준금액은 30억원으로 2000년 이후 그대로 유지된 반면에 2000년 이후 1인당 GDP는 2.9배로 증가하고 자산가격도 급증해 상속세는 사실상 증세효과를 가져왔다. OECD 가운데 우리나라와 상속세율 1위를 다투는 일본(최고세율 55%)의 경우 동 기간 1인당 GDP가 0.3% 증가하는데 그친 것과 대조된다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 상의는 “과중한 상속세는 소득재분배 효과보다 기업 투자와 개인 소비를 위축시켜 경제성장을 제약하는 요인으로 작용하는 만큼 상속세율을 OECD 주요국 수준으로 낮추고 과세체계를 개선해야 한다”고 밝히면서 “최근 상속세 납부 부담을 덜기 위해 연부연납 기간을 5년에서 10년으로 확대했는데 법 개정 전에 상속이 개시된 경우는 적용되지 않는 문제가 있으므로 분할납부 편익을 법 개정 전 상속이 개시된 경우도 소급적용될 수 있도록 법을 개정할 필요가 있다”고 추가로 언급했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">글로벌 최저한세 시행시기 조정 등 기업 우려사항 해소 필요</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 우리나라는 국제 합의에 따라 저세율국을 통한 조세회피 및 국가간 법인세율 인하경쟁 방지를 위해 다국적 기업의 실효세율이 15% 미만인 경우 미달금액만큼 본국에서 과세하는 내용의 글로벌 최저한세를 지난해 전세계 최초로 입법하여 내년 시행을 앞두고 있다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 그러나 Chips Act, IRA 등 강력한 세제혜택을 앞세운 미국 중심의 공급망 재편이 진행되면서 주요국의 글로벌 최저한세 입법이 불투명한 상황에 놓여 있다. 상의 관계자는 최근 미국은 IRA 세액공제에 대해 공제세액의 `직접환급(Direct Pay)'과 `미사용 공제액의 양도(Transferability)' 등 적격환급세액공제(QRTC) 방식을 도입해 자국에 진출한 외국기업들의 실효세율이 글로벌 최저한세(15%) 미만으로 낮아지지 않도록 조치했다고 설명했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 이에 상의는 주요국보다 앞서 우리나라만 글로벌 최저한세가 시행되면 대규모 세제혜택을 받고 해외진출한 우리기업들의 조세부담이 급증하고 복잡한 계산방식 등으로 납세협력비용 부담만 커질 뿐이므로 주요국 동향을 면밀히 살피면서 우리 기업에 불리하지 않도록 시행시기를 조정해 줄 것을 건의했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 또한 글로벌 최저한세의 적용범위와 관련해 2021년 10월 국제합의 이전에 세제감면 혜택을 조건으로 진행한 기존 투자에 대해서는 글로벌 최저한세 적용에서 제외될 수 있도록 국제적 협의를 진행해 줄 것을 요청했다. OECD는 국제합의 이전에도 소급적용 제외에 대한 각국 기업과 단체의 요청을 받았으나 수용하지 않은 바 있다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">지역균형발전 촉진 위해 지방교부세율 상향조정 및 법인지방소득세 감면 추진 필요</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 상의는 국정과제인 지역균형발전을 위해서는 기업하기 좋은 인프라를 지역에 조성하는 것뿐만 아니라 지자체가 기업에 법인지방소득세 감면을 인센티브로 제시할 수 있도록 해야 한다고 주장했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 현재 지자체는 조례로 정하는 바에 따라 법인지방소득세율의 50% 범위에서 세율을 가감할 수 있다. 그러나 인구감소로 지방재정의 세원이 축소되고 있는 상황에서 지자체가 당장 세수에 영향을 미치는 법인지방소득세 감면을 추진할 여력이 부족한 실정이다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 상의는 2006년 이후 변동이 없는 지방교부세율(19.24%)을 상향조정하여 지방재정을 확충하는 한편 이를 통해 각 지자체가 법인지방소득세를 감면함으로써 기업을 유치할 수 있도록 해야 한다고 밝혔다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 현재 국회에는 지방기업에 대해 법인세율을 차등적용하는 내용의 `지방투자촉진 특별법안'이 계류되어 있다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 이수원 대한상의 기업정책팀장은 “정부가 지난해 해외자회사 배당 이중과세 문제 등 외국기업에 비해 불리한 세제를 개선하면서 금년부터 해외유보소득의 국내 유입이 확대되는 긍정적 효과가 나타나고 있다. 아울러 올해 국가전략기술에 설비투자세액공제를 확대한 일련의 조치는 기업 경쟁력 제고에 큰 도움이 되고 있다”며 “경제성장의 원천인 기업의 경쟁력을 뒷받침하는 세제혁신 노력이 계속 이어지길 바란다”고 말했다.</span></p>

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