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논문 기본 정보

자료유형
연구보고서
저자정보
김수석 (한국농촌경제연구원)
저널정보
한국농촌경제연구원 한국농촌경제연구원 연구보고 [연구자료-D348] 독일 농업경영체 등록제 운용시스템과 시사점
발행연도
2013.1
수록면
1 - 80 (80page)

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연구주제
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연구배경
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연구방법
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연구결과
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초록· 키워드

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Background of Research
The Korean farm manager registration program was implemented in June 2008, but it has not been efficiently utilized and applied due to its inadequate link with specific agricultural policy projects. As this is the case, this study aims to draw some implications from the German farm manager registration program by examining its institutional configuration and operating system for the development of the Korean registration system.

Method of Research
In order to analyze the German system, the author has worked in 2012 as a visiting scholar at the Institute of Agricultural Policy of Federal Germany (Thunen Institut). He has collected research materials and conducted interviews with researchers at the institute and officials and experts who are concerned with the matters related with the registration system. Analyzing the council regulations of the EU and the laws of Germany has provided the basis for this research.

Research Results and Implications
There are two concepts of the farm manger registration program in Germany. The first one is the registration of agricultural business entities under the tax law, and the other is the registration of agricultural business entities under the business support laws which promote agricultural policies. In order to be recognized as an agricultural business entity under the tax law, several steps need to be taken in the registration process, including subscription to social insurances. In other words, a newly founded agricultural business will be recognized as a legitimate farming business (not as a hobby farming) if it joins four social insurances and registers its establishment with the tax office. In the case of a livestock business, it should register as a livestock business. The registered business then can receive various benefits such as tax reduction. The registration of an agricultural business entity under a business support law is not obligatory but optional. However, if not registered, one can not receive the political support such as direct payment. So the registration program functions as a prerequisite to receiving a support. In order to receive the single payment scheme (SPS) of the EU, an agricultural business entity must register its data about labor and land in the Integrated Administration and Control System (IACS) according to the regulations of the EU. A significant implication of the German system concerning the registration of an agricultural business under the tax law is that it not only clarifies the requirements of a legitimate agricultural business but also gives the management stability through social insurances.

목차

[표지]
[머리말]
[요약]
[ABSTRACT]
[차례]
표차례
그림차례
[제1장 서론]
1. 연구의 필요성 및 목적
2. 선행연구 검토
3. 연구의 내용 및 방법
[제2장 조세법상의 농업경영체 등록제도]
1. 농림업을 위한 사회보험 가입
2. 과세 관련 업무 신고
3. 농업회의소 가입
4. 축산경영체의 신고 및 등록
5. 사료사업체 등록
6. 농업경영체의 혜택
[제3장 정책적 지원을 위한 농업경영체 등록제]
1. 개요
2. EU의 통합관리통제시스템(IACS)
3. 독일의 InVeKoS
[제4장 요약 및 시사점]
1. 요약
2. 시사점
[참고문헌]

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UCI(KEPA) : I410-ECN-0101-2015-520-002575971