고향사랑기부금법의 시행에 따르는 과세 쟁점 및 그 개선방안에 관한 연구

Abstract

There are both positive and negative opinions regarding the Love of Hometown Donation System, which is planned to be implemented in January 1, 2023. Although several previous studies have investigated the system based on the hometown tax in Japan, most of them dealt with local autonomy, local administration, and local finance, and very few of them seem to have covered taxation issues. Against the backdrop, this study explored the characteristics of the Love of Hometown Donation under the tax law, tax issues following the enforcement of the law, and measures to address the issues in comparison with the hometown tax in Japan. The results are as follows: First, it is urgent to amend Article 167 of the Restriction of Special Local Taxation Act, which stipulates the rate of reduction or exemption for the Love of Hometown Donation. Second, under the current law, it is necessary to focus on and encourage donations of KRW 100,000 or less to differentiate from statutory donation organizations. Third, if the focus is to be put on donations, it is necessary to review the mid- to long-term plans to acknowledge goods donations and giving back to society in the form of low-price buys as ordinary donations. Fourth, in order to revitalize the local economy, it is necessary to review mid- to long-term plans to allow corporate donations by enacting separate laws as in the case of Japan. Fifth, tax benefits, such as tax credits for charitable donations, for the revitalization of the Love of Hometown Donation should be implemented only in accordance with the reduction of return gifts. Sixth, the definition of return gifts in the Love of Hometown Donation Act is contradictory to the definition of donation, and it is not in accordance with the significance of public corporations that are subject to gift tax when return gifts are given. Therefore, it should be promoted in the direction of reducing it, and setting a bracket system by amount can also be considered. This study has limitations in that since the Love of Hometown Donation Act has not been implemented yet, unexpected problems different from the above-mentioned tax issues can occur. The researcher believes that at least the first and second points of the conclusion should be actively pursued in the short term.