21대 국회에 바랍니다, 중견기업 정책제언
중견기업 정책제언 2020.3 21대 국회에 바랍니다 목 차 21대 국회에 바랍니다 중견기업 정책제언 제1장 혁신성장 기반 조성 1. 의원입법 규제심사 의무화·······················································································3 2. 행정조사기본법 적용 대상 확대 및 피조사자 보호 강화··········································4 3. 행정법규 위반행위에 대한 행정형벌 합리화·····························································6 4. 서비스산업 활성화를 위한 서비스산업발전법 제정···················································8 5. 재정준칙제도 도입·································································································10 제2장 중견기업 육성 기반 조성 1. 중견기업 세제지원 범위 확대················································································15 2. 지방세특례제한법 상 지방소득세 특례 대상 확대··················································16 3. 중견기업 금융 지원 확대······················································································18 4. 중견기업 범위에 금융 ・ 보험업 포함·······································································20 5. 기업집단 부실기업 등 인수 시 계열 편입 유예·····················································22 6. 중소기업자간 경쟁제도 합리적 개선······································································25 7. 우수제품 지정제도 참여 중견기업 범위 확대·························································27 8. 중견 소재 ・ 부품 ・ 장비기업 내국인기술자 소득세 감면 신설····································29 9. 사업전환지원사업 개선··························································································31 10. 수도권 소재 중견기업 한시적 공장증설 규제 완화················································32 제3장 기업하기 좋은 세제 환경 조성 1. 법인세율 인하·······································································································37 2. 신성장동력 ・ 원천기술 연구개발세액공제 중견기업 대상 확대··································39 3. 연구 ・ 인력개발비 세액공제 확대·············································································41 4. 일감몰아주기 과세제도 개선··················································································43 5. 세무조사 절차 합리화····························································································45