지방세법상 연부취득의 과세상 쟁점과 개선방안

Abstract

Under the Local Tax Act, annual installment acquisition means the acquisition of assets by dividing and paying a certain amount over at least two years under a sale and purchase agreement in the form of an annual installment contract. In the meantime, disputes over the taxation problem of annual installment acquisition have continued, so I reviewed the taxation issues of annual installment acquisition and its improvement measures. First of all, I analyzed precedents taxation issues of annual installment acquisition such as whether it falls under annual installment contract if the form and substance of the annual installment contract are inconsist, whether the acquisition tax paid in advance is refunded, whether interest incurred after the date of each annual installment payment is included in the tax base, whether heavy taxation and reduction are applied to annual installment acquisition etc. As the next improvement plan for annual installment acquisition, two things were proposed: changing the terms and clarifying the concept of annual installment acquisition and improving the taxation system of annual installment acquisition. First, it is appropriate to use the term ‘installment acquisition’ instead of the term ‘annual installment acquisition’ to cover the acquisition of monthly, quarterly and semi-annual units in addition to the annual payment. Also even if there is no sales contract, it is reasonable to regard it as an annual acquisition if the parties to the contract agree to pay in the form of annual installment and pay accordingly. Second, annual installment acquisition aims to secure tax revenue early by advancing the timing of acquisition tax, and to achieve this, the equity acquisition theory was legislated, but it was difficult to consistently apply the equity acquisition theory and the system became complicated. As a supplementary measure, it is possible to assume a plan to make a preliminary return or a plan to make an interim prepayment. Consequently, it is reasonable to adopt a preliminary return to increase the effectiveness of the system.