농어업인과 임업인의 지원제도 비교분석 및 산림분야 세제 개선방안 연구

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(1)C2013-28 | 2013. 11.. 농어업인과 임업인의 지원제도 비교분석 및 산림분야 세제 개선방안 연구 이 김 송 박 김. 상 수 성 지 정. 민 석 환 은 택. 연 구 위 원 연 구 위 원 전문연구원 위촉연구원 전 세무대학 교수.

(2) 연구 담당 이상민 김수석 송성환 박지은 김정택. 연구 위원 연구 위원 전 문 연구원 위 촉 연구원. 연구총괄, 지원제도 개선방안 지원사업 및 세제지원 현황 분석 지원사업 분석, 지자체 사업 분석 지자체 사업분석, 수혜자조사 분석 전 세무대학 교수 세제지원 개선방안.

(3) 머 리 말. 정부는 시장개방에 따른 농림어업분야의 피해를 최소화하고 경쟁력을 제고하기 위하 여 지원 및 조세지원 정책을 시행하고 있다. 농림축산부는 농업인을 대상으로, 산림청은 임업인을 대상으로 지원사업을 시행하고 있으나, 각 부처별 사업추진과 사업별 지침의 차이로 인해 지원금액 및 지원방식 등의 차이가 발생하고 있는 것이 현실이다. 본 연구에서는 농림수산사업시행지침을 중심으로, 타부처 지원사업, 지자체별 지원사 업의 분석, 수혜자 조사를 통하여 농업과 산림분야의 지원사업 및 제도의 차이점, 문제 점을 도출하고, 개선방안을 제시하였다. 또한 산림분야 세제지원에 있어서도 조세특례제한법, 지방세특례제한법, 소득세법 등 관계법령을 중심으로 농업분야와의 비교분석을 통하여 개선여지가 있는 세제에 대하여 개선방안을 제시하였다. 아울러 세제개선을 위해 표준산업분류체계 및 법률상 임업인 및 임업회사법인의 정의 등에 대한 문제점 및 개선의 필요성도 제기하였다. 이 연구를 통하여 지원사업 및 지원제도의 개선이 이루어져 농업에 비해 상대적으로 미흡한 임업인 및 산림분야의 지원이 확대되고, 세제개선을 통한 감면 및 면세확대가 이 루어진다면 임업인의 소득향상과 임산업의 경쟁력 제고에 조금이나마 도움이 될 수 있 으리라 생각된다. 연구가 마무리되기까지 지원을 아끼지 않은 산림경영인협회, 임업후계 자협회, 산양삼협회, 품목별 협의회, 그리고 산림청 관계자들께 깊은 감사를 드린다. 2013. 11. 한국농촌경제연구원장 최 세 균.

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(5) i. 요 약 문. Ⅰ. 제 목 “농어업인과. 임업인의 지원제도 비교분석 및 산림분야 세제 개선방안 연구”. Ⅱ. 연구의 필요성과 목적 한-칠레. FTA(2004년)를 시작으로 확대되는 자유무역협정은 국내시장의 개방을 촉진 하고 있으며, 시장변화로 인해 국민총소득(GNI)에서 농림어업이 차지하는 비중이 지속 적으로 감소하였고, 임업도 이러한 추세를 이어오고 있다. 정부는 시장개방의 확대로 인한 농림어업 피해를 최소화하고 경쟁력 제고를 위하여 각 분야별로 다양한 지원제도를 시행하고 있으며, 농림어업인에 대한 감세 및 면세혜택 을 부여하고 있다.. 산림분야는 농수산업에 비해 예산의 규모가 적은 상황에서 산림관리, 산불 등 공공부문 지원을 위해 소요되는 사업비가 많아 임업인 및 임업경영체의 경쟁력 제고를 위한 지. ·. 원이 부족하였다. 이에 농 수산분야와 산림분야 지원 정책 및 세제를 비교분석하고 개선방안을 강구하는 연구가 필요하다.. 이 연구는 농어업인과 임업인에 대한 정부의 지원제도를 비교분석하여 임업인 지원제 도에 대한 개선방안을 도출하는 한편, 세금제도에 있어서도 임업인의 감세 및 면세 확대 를 위한 방안 마련을 목적으로 한다.. Ⅲ. 연구내용 및 방법 이 연구는 크게 2부로 구성되며, 1부에서는 농림어업 지원정책에 대한 비교를 통하여. 농어업인과 임업인의 지원제도의 문제점을 도출하고 개선방안을 제시하였으며, 2부에서 는 농어업인과의 임업인의 세제지원 제도비교를 통하여 문제점을 도출하고 개선방안을 제시하였다.. 본 연구를 위하여 수혜자인 임업인(산림경영인, 임업후계자, 산양삼 재배자)을 대상으.

(6) ii. 로 설문조사를 실시하여 지원사업, 제도, 세제분야의 문제점 및 개선요구 사항을 조사하. 였으며, 농림사업시행지침을 중심으로 지자체지원사업, 타부처 지원사업 등에 대한 비교 분석을 실시하였고, 조세특례제한법, 지방세특례제한법 등 세제관련 법령을 중심으로 세 제개선 방안에 대하여 연구하였다.. Ⅳ. 주요 연구결과 먼저 지원제도 분야에 대한 수혜자 조사 및 사업시행지침 등을 분석한 결과, 산림분야. 24% 수준으로 농업분야보다 미흡하였으며, 융자 사업 비율이 낮고, 자부담률이 높은 것으로 나타났다. 또한 종자산업, 기계류 및 면세유 지원사업이 미흡한 것으로 나타났다. 이러한 문제점을 개선하기 위하여 융자사업의 확대 등 지원사업 및 지원방식의 변화, 현행 3% 수준의 이자율과 자부담율의 인하, 산양삼 및 수실류 등 종자산업 관련 지원의 확대, 산지유통센터의 성과평가를 통한 차등 지원 등 유통활성화 지원방식 변경, 단기소득임산물 재배에 필요한 기계류의 지원 및 면세유 지원 확대, 전문임업인 맞춤형 경영지원 대상자의 자격요건의 완화 등을 개선방안으로 제시하 였다. 또한 이러한 지원사업의 원활한 수행을 위하여 사업지침상의 용어 통일과 단기소득 임산물 재배자에 대한 기계류 지원요건 완화, 농어업경영체 지원 등록 유도, 산림조합의 협동조합 역할의 강화 등을 제도적 보완과제로 제시하였다. 마지막으로 이러한 지원사업 을 효과적으로 추진하기 위한 임업경영체 등록제도의 시행 등을 제안하였다. 의 지원사업 가운데 경영체지원 비율이. 산림세제 분야의 경우 수혜자 조사결과 국가에 양도하는 산지에 대한 양도소득세 감 면 비율 확대 및 자경농지 수준의 세금감면, 산림경영 한 없는 증여세 감면, 임업후계자 및 독림가의 대, 임업후계자 및 독림가의 산림 취득세. 20년 이상 된 산지에 대한 면적제. 20년 이상 된 산지의 상속세 추가공제 확 면제 또는 경감비율 상향 등을 제안하였다.. 현행 조세특례제한법, 지방세특례제한법 등 관련 법령 검토 결과 상속세와 증여세 감. 면의 경우 산림경영계획 인가를 받은 보전산지뿐만 아니라 준보전산지까지 확대 적용하 는 방안을 제시하였으며, 영림회사법인 등의. 20년 이상된 산림지의 면적제한 없는 증여세 감면에 대해서는 설립을 통한 가업상속 방안을 대안으로 제시하였다. 또한 자경산지. 에 대한 양도소득세 감면에 대해서는 현재 초지와 산지에 대해 세제혜택을 제외하고 있 으나, 산림경영의 투자 회수기간이 길고, 국가적 차원의 산림경영 효율화를 위하여 산림 경영계획 인가를 받은 산지에 대해 국가 양도 시 한시적으로 일정(예, 부분의 세액을 감면하는 규정신설을 대안으로 제시하였다.. 35%. 또는. 50%).

(7) iii. 추가적인 세제혜택 확대를 위하여 영림조합법인 또는 회사법인의 설립을 통한 산림탄 소상쇄제도 도입의 선제적 대응 방안, 부재산주 산림의 영림조합법인 양도 또는 현물출 자에 대한 양도소득세 감면 방안을 검토하였으며, 영림상속의 경우에 대해서는 영림회 사법인화를 통한 가업상속과 영농상속 중 세제혜택이 큰 쪽으로 선택할 수 있는 방안을 검토하였다. 또한 농공단지 내 임산물유통센터의 입주 허용을 통해 세액감면을 받는 방 안, 산(임)지의 대토에 대한 양도소득세 감면 방안 등을 검토하였다.. 마지막으로 산림분야 세제개선을 위하여 표준산업분류체계 내에 임산물이나 임업 중 작물재배업을 작물재배업의 하나로 추가하는 방안과, 임가, 임업인 등에 대한 법률적 용 어의 분명한 정의 등을 제도적 개선방안으로 제시하였다..

(8) iv. ABSTRACT A Study on Comparative Analysis of the Support Systems for Agricultural or Fishery Managers and Forestry Managers and Improvement Plans of the Forestry Tax System. The Korean government is implementing various policies to minimize the negative impacts of a wider market opening in agriculture, fishery and forestry, and to increase competitiveness of Korean products. They include supporting systems such as government funding, financing, tax reduction and the tax exemption. The supporting systems in the forestry sector, however, have been criticized for their insufficiency of quantitative aspect to boost up the competitiveness of forestry managers and entities. This research is designed to conduct a comparative analysis of the support policies and the tax systems between the agricultural and fishery sectors and the forestry sector to draw the improvement plans of the policies and the systems. For this study, we surveyed beneficiaries who are the forestry managers such as forest managers, forest successors and mountain-cultivated ginseng growers on the subject of the support programs, the policies and the problems and demands for the improvement of tax system. The comparative analysis of the Agriculture and Forestry Work Plan was also done including local government support programs and related support programs from other governmental bodies. In addition, this study finds how to improve tax systems based on the tax related Acts including the Special Tax Treatment Control Act, the Special Local Tax Treatment Control Act and other related Acts. Firstly, the analysis of the beneficiary survey and the Work Plan in the support policies shows that the amount for entities in the forestry industries is 24 percent of total budget of the forestry sector. This number is lower than the agricultural sector. Other results show that the ratio of the loan support project is low, the ratio of self-pay is high, and the support programs for the seed industry, machinery and tax-free fuel are not good enough to satisfy the forestry managers and entities compared to the numbers in agricultural and fishery sectors. To improve these concerns, this study suggests the reform of the support projects and ways, which includes increasing loan support projects and aids for entities, lowering the interest rate of 3 percent for the loan, decreasing the self-pay rate, and extending supports for seed industries including mountain-cultivated ginseng and tree fruits. The results also require the reform of ways to support distribution system including differential treatments based on the performance evaluation of the Forestry Products Processing Center. The increase of a portion of necessary machineries and tax-free fuel for non-timber products cultivation, and the relaxation of qualification for the professional forestry managers and the customized.

(9) v. management support are also suggested. Furthermore, for the successful implementation of the support projects, the study suggests unifying terminology in the Work Plan, easing the qualification for machinery support for non-timber products cultivators, encouraging farm manager registration, and enhancing the cooperative role of the forestry cooperative as the institutional challenges. For the more effective support program, it proposes implementing the forest manager registration scheme. Concerning the forestry tax system, the results of the survey suggest various tax reforms such as demands for increasing a percentage of a transfer income tax relief for forest land or with self-cultivating farmland level in case of concession to the state, a gift tax relief for forest land managed for more than 20 years regardless of land size, an additional exemption of inheritance tax for forest successors’ and sincere forest managers’ forest land managed for more than 20 years old, an acquisition tax exemption or more reduction for forest successors and sincere forest managers. With careful study of the related Acts including the Special Tax Treatment Control Act and the Special Local Tax Treatment Control Act, the alternatives are suggested as follows. The targets of inheritance tax and the gift tax reliefs extend to semi-conservation forests as well as conservation forests if management plans of the forests are approved. For the gift tax relief of forestry managed for more than 20 years, forest managers can establish a corporation of forest management to have tax benefit of the family business inheritance. The increase in the income tax relief level can be applied temporarily to the approved forests with the management plans. Furthermore, for the more improvement in the forestry tax system, this study suggests improving the Korean standard industrial classification, and clarifying definitions of legal terms regarding forestry and forestry managers.. Researchers: Lee, Sang-Min, Kim, Soo-Suk, Song, Seong-Hwan, Bark, Ji-Eun and Kim, Jung-Tak Research period: 2013. 6. 2013. 11. E-mail address: [email protected]. ∼.

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(11) vii. 차. 례. 1부. 농어업인과 임업인의 지원제도 비교분석 및 개선방안 제 1 장 서론 1. 2. 3.. ································································································· 1 연구내용과 방법 ··········································································································· 4 국내외 연구동향 ··········································································································· 5 연구의 필요성과 목적. 제 2 장 농어업인 및 임업인 지원제도 비교 1. 농림수산사업 운용 현황 ······························································································ 9 2. 개별 경영체 지원사업 현황 ······················································································ 13 3. 타 부처 농림수산분야 지원사업 ··············································································· 46 4. 지자체의 농림업분야 지원사업 ················································································ 50 5. 효율적 지원을 위한 제도 ·························································································· 60 6. 수혜자 설문조사 분석결과 ························································································ 72 제 3 장 임업인 지원제도의 문제점 및 개선방안 1. 2. 3. 4.. ························································ 79 지원사업 분야 개선방안 ···························································································· 81 지원제도 분야 개선방안 ···························································································· 85 임업경영체 등록제도의 시행방안 ············································································· 92 임업인 지원사업의 문제점 및 개선요구 사항.

(12) viii. 2부. 농어업과 임업인 세제 비교분석 및 개선방안 제 1 장 연구의 필요성과 방법 1. 연구의 필요성 ··········································································································· 105 2. 산림분야 세제 개선방안 연구방법 ········································································· 106 3. 수혜자 설문조사 분석결과 ······················································································ 106 제 2 장 농림어업분야 세제지원 현황 1. 농·임업 등 관련 세제지원 비교검토총괄 ······························································ 111 2. 소득세법 관련 조항 ································································································· 116 3. 법인세법 관련 조항 ································································································· 142 4. 상속세 및 증여세법 관련 조항 ·············································································· 152 5. 부가가치세법 관련 조항(인지세 포함) ·································································· 163 6. 지방세법 관련 조항 ································································································· 172 7. 세제지원 현황 요약 ································································································· 188 제 3 장 산림분야 세제 개선방안 1. 임업인 세제개선요구 검토 ······················································································ 199 2. 중점 검토 요망 과제 ······························································································· 231 1. 농·축산·임·어업용 기자재 및 석유류에 대한 부가가치세 영세율 및 면세 적용 등에 관한 특례규정 정리 ··············································································· 257 부록 2. 한국표준산업분류 KSIC-9 농업·임업 및 어업 코드해설 ··························· 271 부록 3. 농지원부 및 산림경영계획의 비교 ································································ 287 부록. 참고문헌. ·························································································································· 289.

(13) ix. 표 차 례. 1부 제1장 표. 1-1.. 제2장 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표. 2-1. 2-2. 2-3. 2-4. 2-5. 2-6. 2-7. 2-8. 2-9. 2-10. 2-11. 2-12. 2-13. 2-14. 2-15. 2-16. 2-17. 2-18. 2-19. 2-20. 2-21. 2-22. 2-23. 2-24.. 임업 및 산촌분야 지원계획. ·············································································· 2. ··························· 10 ········································································ 11 분야별 재정투입 규모 ····················································································· 12 농식품부(외청 제외) 수행사업 현황(2012) ··················································· 13 농수산분야 개별 경영체 지원사업 분류 ······················································· 14 농수산분야 개별 경영체 지원사업의 사업비 구성(2012) ··························· 14 사업비 성격에 따른 농수산분야 사업구성(2012) ········································· 15 임업 및 산촌분야 경영체 지원제도의 지원비율 ·········································· 16 산림분야 경영체 지원제도의 지원대상 및 규모 ·········································· 17 산림사업 종합자금 지원대상 ········································································ 19 산림소득 증대사업 지원내용 ········································································ 20 산림 바이오매스 확충사업 지원내용 ··························································· 21 백두대간 주민 소득지원 사업내용 ······························································ 22 임산물 수출 사업 지원대상 품목 ································································ 23 임산물 수출 사업 지원내용 ·········································································· 23 사업분야별 지원사업 현황 ············································································ 25 농림수산사업에서 산림사업의 예산비중(2013) ·········································· 26 농수산분야와 산림분야의 경영체지원사업 예산비중 비교(2012) ············ 27 산림분야 예산 중 경영체지원사업 예산비중 ············································· 27 과수류 지원사업 현황 ··················································································· 29 과수류 지원사업 주요 내용 ·········································································· 29 수실류 지원사업 현황 ··················································································· 31 수실류 지원사업 주요 내용 ·········································································· 31 채소류 지원사업 현황 ··················································································· 33 농림수산사업시행지침서상의 농림수산사업 분야별 현황 농림수산사업 분야별 사업 수.

(14) x. 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표 표. 2-25. 채소류 지원사업 주요 내용 ·········································································· 33 2-26. 산채류 지원사업 현황 ··················································································· 34 2-27. 산채류 지원사업 주요 내용 ·········································································· 35 2-28. 버섯류 지원사업 현황 ··················································································· 35 2-29. 버섯류 지원사업 주요 내용 ·········································································· 36 2-30. 표고버섯 지원사업 현황 ··············································································· 36 2-31. 표고버섯 지원사업 주요 내용 ······································································ 37 2-32. 인삼 지원사업 현황 ······················································································· 38 2-33. 인삼 지원사업 주요 내용 ············································································· 38 2-34. 산양삼 지원사업 현황 ··················································································· 39 2-35. 산양삼 지원사업 주요 내용 ·········································································· 39 2-36. 농림업 기계류 구입자금 지원사업 현황 ····················································· 40 2-37. 부가가치세 영세율 및 면세유 적용 임업용 기자재 ·································· 42 2-38. 농업분야 친환경 지원사업 현황 ·································································· 43 2-39. 농업분야 친환경 지원사업 주요 내용 ························································· 43 2-40. 산림분야 친환경 지원사업 현황 ·································································· 44 2-41. 산림분야 친환경 지원사업 주요 내용 ························································· 44 2-42. 경영체지원 사업 비교 ··················································································· 45 2-43. 타 부처 농림수산분야 지원사업 현황 ························································· 46 2-44. 시·군별 농업과 임업 지원사업 유무 ··························································· 51 2-45. 지자체 과수류 경영체 지원사업 현황 ························································· 53 2-46. 지자체 수실류 경영체 지원사업 현황 ························································· 54 2-47. 과실류와 수실류 지원사업 비교 ·································································· 55 2-48. 지자체 채소류 경영체 지원사업 현황 ······················································· 56 2-49. 지자체 산채류 경영체 지원사업 현황 ························································· 57 2-50. 채소류와 산채류 지원사업 비교 ·································································· 57 2-51. 지자체 버섯류 경영체 지원사업 현황 ························································· 58 2-52. 지자체 표고버섯류 경영체 지원사업 현황 ················································· 58 2-53. 버섯류와 표고버섯류 지원사업 비교 ··························································· 59 2-54. 지자체 인삼 경영체 지원사업 현황 ···························································· 59 2-55. 인삼과 산양삼 지원사업 비교 ······································································ 60 2-56. 농업경영체등록제 등록대상 기본정보 ························································· 65 2-57. 농업경영체등록제 등록 및 조사실적(2012년) ············································ 65 2-58. 농식품부의 관리 및 연계 DB 현황 ···························································· 66 2-59. AgriX DB 구성 현황 ···················································································· 67.