Kim Hyun-sookaddedtherightcombinationoftaxdeductionsandtaxrefundsforhouseholdswithchildrencanbeaseffectiveascreatinganewtaxitemforprovidingthemfinancial support.The Korea Herald소리듣기김현숙 연구원은유자녀가정에소득공제와세액공제를적절히 혼합하면그들에게재정지원을함에있어새로운세금을만드는것만큼효과적일수있다고덧붙였다.
Enterprisescanalsoreceivea7-percentcorporatetaxexemptionontheirexpensestobuildorpurchaseboardinghousesforemployees.The Korea Herald소리듣기정부는또기업의종업원기숙사신축및 구입비의 7%를법인세에서공제해주기로했다.
Theproposedtaxexemptiononcapitalspendingthatleadstojob creationleavesoutmostsmall- andmedium-sizedenterprises, especiallythoseengagedinservicesindustries, whichcanhelptocreatemanyjobsbutcannotaffordtoengageinheavycapitalspending. Large, capital-intensivebusinesses, on the other hand, wouldfindthetax-deductable ceilingof10millionwonforhiringonenewemployeerathertoosmalltomakethemact.코리아타임즈소리듣기일자리의창출로연결되는기업투자에대한세금면제는대부분의중소기업특히서비스산업 종사자들을고려하지않고있는데 이들은많은일자리를만드는데도움이되지만막대한자본투자를할여력은없기때문이다. 반면에자본 집약적인 대기업들은새로한사람을고용하는데 1,000만원으로책정된세액공제상한선이 자신들을실행으로옮기도록 만들기에는너무작다고생각할것이다.