중소기업 및 벤처기업을 위한 사내근로복지기금 활용방안

• 발행기관: 한국산업경영시스템학회
• 저자명: 김승훈 윤병섭
• 간행물 정보: 『한국산업경영시스템학회 학술대회』2013년 추계학술대회 논문집, 142~147쪽, 전체 5쪽
• 주제분류: 공학 > 산업공학
• 파일형태: PDF
• 발행일자: 2013.10.23

영문 초록

The Intra-Company Labor Welfare Fund increases the real income of employees in addition to wages of workers and working conditions. Intra-Company Labor Welfare Fund is to ensure the welfare benefit of employee by using welfare promotion and contributing some of the company income for the working motivation and the promotion of the community spirit of the labor and management. The advantage of Intra-Company Labor Welfare Fund established as a non-profit corporation separated from the company is to have the tax benefits. The amount of money contributed by the company to Intra-Company Labor Welfare Fund is recognized as the expenses of the contributions. The tax of the scholarship, medical expenses, souvenirs and expenses for congratulations and condolences paid from Intra-Company Labor Welfare Fund to employees is free. Intra-Company Labor Welfare Fund is to be in the limelight to the small and medium-sized business and venture business having limited welfare system and finances compared to the big company.

목차

Abstract

1. 서론

2. 본론

3. 결론

References

키워드

Employee Welfare Fund Tex Effcet