신용카드 관련 세제지원제도에 대한 소고

Abstract

This paper examines the effects of recent change on tax incentive system of credit card, credit card income tax deduction and credit card tax credit. The two systems show a contracting aspects in recent years. The credit card income tax deduction has been gradually reduced due to the achievement of credit card activation and broadening tax base, the purpose of the credit card income tax deduction, while the credit card tax deduction system has been expanded to support small business owners. First, reducing or abolishing the credit card income tax deduction can lead to a decrease in credit card use according to Hong et al.(2019), and possibly results in a significant loss of broadening tax base. Therefore, it is necessary to re-consider the reduction and abolition of the credit card income tax deduction. The credit card tax credit, along with the credit card preferential fees system, has eased the burden on self-employed people's credit card fees. As a result, small-scale companies have a refund of up to 0.5% to 2.1% of their credit card sales, and all middle-scale companies do not pay their card fees due to the system. On the other hand, we found that the actual benefit from the recent change in credit card tax credit were attributed to relatively competible medium-sized businesses, not to smaller ones. Judging from this, the government needs to improve the system more efficiently to support small business owners and small business owners.