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서지정보

ㆍ발행기관 : 한국농식품정보과학회 ㆍ수록지정보 : Agribusiness and Information Management / 2권 / 1호
ㆍ저자명 : 김용민

영어 초록

Agricultural corporations have been introduced to increase the productivity of farming via entrepreneurial farm management. There are two main subgroups of agricultural corporations. One is composed of farming association corporations and the other consists of agricultural corporation companies. Major tax incentives for agricultural corporations are as follows:
1. Exemption of corporate income tax.
2. Exemption of capital gains tax for farmland investment.
3. Reduction and exemption of dividend income tax for investors.

참고 자료

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