금융소득 종합과세에 관한 연구-기준금액 인하의 영향을 중심으로-

Abstract

In this study, there is an examination on market situations and problems in accordancewith the changes of standard amount of general taxation and discussion about itsimprovement plan. First, when standard amount of general taxation is lowered from 40 million to 20million won, the fund might be concealed abroad due to an evasion of general taxation. Thus, with reference to global situation, standard amount is reduced gradually and it isabolished. At last, it is able to raise the transparency of financial market. Second, as for saving insurance, It is excessively large amount in non-taxableconditions so that the conditions for limitation and term tighten up. And during theinsurance payment term, reporting system about the assessable payment or the conditionfor insurance payment is made every year. then the insurance also is in the samecategory as other financial items and manages tax resources. Third, With the reinforcement on penal provision of borrowed account possession, itimposes on the minimum of penalty in case of voluntary report within certain periodof time. Therefore, an incorporation of fund concealing is led into the financial market system in this country. Fourth, as a judgment on income in health insurance fee system is based on generalincome tax which is taken over from National Tax Administration, Therefore classifiedtaxation income such as a transfer income and a retirement income etc., non-taxableincome, and taxation income should be included in standard of assessment of healthinsurance fee. Then, it will provide the fair equal split of insurance on classification of income.