개인연금 공제방법 변경으로 인한 문제점 및 금융 감독기관의 대응 방안

Abstract

The government exchanged from income deduction to tax credit 2014 to the amount paid for personal pension under the revised tax law in 2013. As a result, the total amount of the payment of 7 million, including the personal pension and the individual retirement pension (IRP), was deducted in part as the tax credit was converted. However, if the higher pensioner exceeds 12 million at the time of receipt of the pension, the problem of taxation on the original form of aggregate income in addition to the amount that was not previously deducted was raised. In this study, if the existing income deduction method is converted to the tax credit method, it is analyzed whether there is a change depending on the level of income. This is in violation of the principle of net income tax as the conversion of tax credit for the amount paid, such as individual pension, would not only violate the consistency of taxation on pension income, but would also result in taxation on the original income without income. In addition to not only being fully deductible during the phase of pension payment, but also if the annuity is received exceeding 12 million, there is a problem with double taxation as the maximum. In this study, the following alternatives were proposed to solve the problem of the original taxation. First, the entire amount of the individual pension, etc., should be returned to the income tax deduction. This is because it can solve the problem of infringement of original Second, if the full income tax deduction is difficult, the next option is to allow the taxpayer to choose between income tax deduction and tax deduction. Third, government subsidies can solve such problems. This study looked at the problems arising from the conversion of the income tax deduction to the tax credit method in an aging society and suggested alternatives and policy implications to adhere to the principle of convergence of pension income tax and net income tax. Such measures should be urgently resolved through the Financial Supervisory Service's countermeasures to solve the original tax problem following the conversion of individual pension income tax credits.