지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
According to the Factbook of CIA in U.S, the birthrate of South Korea ranks 216 in 229 countries last year(2012). It is not any more a new issue. The problem of low birthrate became a hot topic in South Korea last 10 years. With this low birthrate, the economic growth can not be continued and lots of social system, like public medicare insurance system, can not be operated in the future.
The government did lots of efforts to raise the birthrate so far. In 2005, the basic law concerning the low birthrate was implemented and a special committee for this issue was established directly under the President.
The president-elect also promised to extend child care facilities in the society and expand fiscal spending in child care sectors. That would be necessary and helpful for the parent. Besides, this paper is emphasizing that the income deductions of spending for child care including education expense and medical expense are also very important to relieve taxpayer’s financial burden.
First of all, we are trying to establish the theoretical background of the income deduction for the child care expenses. Second, we are comparing the income deduction items for the expenses in Germany, U.S.A. and Japan. Third, we are explaining the contents of current income deduction in Korea Income Tax Law. Finally, we are trying to find out the problems and those resolutions of current income deduction system.
The government did lots of efforts to raise the birthrate so far. In 2005, the basic law concerning the low birthrate was implemented and a special committee for this issue was established directly under the President.
The president-elect also promised to extend child care facilities in the society and expand fiscal spending in child care sectors. That would be necessary and helpful for the parent. Besides, this paper is emphasizing that the income deductions of spending for child care including education expense and medical expense are also very important to relieve taxpayer’s financial burden.
First of all, we are trying to establish the theoretical background of the income deduction for the child care expenses. Second, we are comparing the income deduction items for the expenses in Germany, U.S.A. and Japan. Third, we are explaining the contents of current income deduction in Korea Income Tax Law. Finally, we are trying to find out the problems and those resolutions of current income deduction system.
목차
Ⅰ. 시작하면서
Ⅱ. 자녀양육과 소득공제의 기본법리
Ⅲ. 외국의 입법례
Ⅳ. 현행 소득세법상 자녀양육과 소득공제
Ⅴ. 현행 자녀양육관련 소득공제 제도의 문제점과 개선방안
Ⅵ. 맺음말
〈참고문헌〉
〈Abstract〉
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대법원 1986. 6. 10. 선고 86므46 판결
부양의 정도나 방법은 당사자간에 협정이 없는 한 부양을 받을 자의 생활정도와 부양의무자의 자력 기타 제반사정을 참작하여 정하게 되어 있는 바, 부양을 받을 자의 연령, 재능, 신분, 지위 등에 따른 교육을 받는데 필요한 비용도 부양료에 해당된다.
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UCI(KEPA) : I410-ECN-0101-2014-329-000204876