부가가치세법상 매입세액공제제도의 문제점 및 개편방안

Abstract

The tax credit related to the monthly early refund system and the deemed input tax system can be divided into two characteristics. One is the deduction of the amount of tax already paid to deduct the amount already paid. The other is a tax reduction that reduces the amount of tax to be paid. Since the deduction of the prepaid tax amount is a deduction of the tax amount already paid, a refund will naturally occur if the prepaid tax amount exceeds the tax amount to be paid. In this case, a refund without the amount of tax payable is logically impossible. However, the current monthly early refund system is a system in which a refund is performed even if the supplier has not reported or paid VAT, and the refund is implemented in the absence of a prepaid tax amount. The deemed input tax system is also a system in which the tax is refunded as much as the tax credit without any prepaid tax if the tax rate is applied along with export. Both of these systems have problems that lead to national treasury losses. As an improvement plan for the above problem, if the timing of issuing the tax invoice is adjusted to the time when the supply price is received so that the function of the taxation data and the function of the receipt can be exercised through the tax invoice, it is possible to clarify the requirement for deduction of the purchase tax amount. In addition, if the tax invoice is issued as a receipt and does not pay the value-added tax, if the tax invoice with the ‘supply value and value-added tax’ is treated as a different tax invoice from the fact, if the purchase tax credit is excluded, the monthly early refund will automatically lose its effect and can prevent the delinquency of value added tax, which will have the effect of preventing unnecessary treasury losses. However, the issue of national treasury due to the deduction of deemed input tax is a way to eliminate the effect of redundancy and redemption, so it cannot be solved in this way. Therefore, the issue of government treasury loss due to the tax credit for the deemed input tax will be left as a separate research project.