지방세특례제한법상 장애인용 자동차 감면 제도 개선방안

Abstract

The acquisition tax exemption system for disabled cars aims to guarantee the mobility rights of disabled people and support economic livelihood activities. The reduction or exemption of disabled cars is granted only to the first car registered in the name of the disabled or registered in the family registration list, such as spouse, immediate blood, spouse, immediate blood, and sibling. However, in some cases, the car is used by non-disabled people or by non-disabled people, and in some cases, local taxes are expediently reduced by satisfying the reduction requirements stipulated in the Special Local Tax Restriction Act. As such, both registration under the sole name of the disabled and joint name with the disabled occur in cases where disabled people do not actually use it and family members use it, resulting in a different reduction effect than the purpose of the reduction. In order to improve these problems, this study proposed ways to strengthen the additional requirements and the reduction requirements. First, the reinforcement of the collection requirement is to form the collection requirement by extending the current mandatory period of one year to two years for ownership transfer and generation separation for sole and joint ownership. Second, the requirement to strengthen the requirement for single ownership to maintain a one-year mandatory period and to reduce the reduction of joint ownership only if the total number of households has been added on the current registration date. However, new disabled people were required to be excluded to maintain the combined state of generation on the date of registration of cars. Strengthening the requirements for additional collection and reduction proposed in this study is expected to strengthen support for the disabled and curb abuse cases by increasing the appropriateness of the auto reduction system for the disabled.