종교인소득 과세제도의 재설계

Abstract

This is the 5th year since the taxation of religious income taxation began in 2018. Although the legislative preparation period was relatively short, it seems to be proceeding without much trouble so far. The problem seems to be from now on. From the point of view of the tax authorities, approximately five years of tax data have been accumulated. Based on this, it is presumed that it is time to take actions such as recommending the payment of a revised return in the future or collecting the tax amount through a tax investigation. In preparation for future tax investigations, there are too many deficiencies in the current laws and regulations. Conflict elements between the tax authorities and the religious world lurk in every node of the inadequacy. If you look at the large body of shortcomings, it is not clear about the scope of the income of religious persons subject to taxation, including the fact that taxpayers are forced to choose the type of tax and the time of payment. The bigger problem is that the taxation rules for religious activity expenses are too vague and there is no tax base date for the taxation of religious activity expenses and the taxation of severance pay when receiving a certain amount from a religious organization that has been affiliated for a long time without engaging in religious activities after retirement. Confusion caused by this is to be expected. Therefore, I believe that there should be a deep discussion about how the tax authorities and the religious community will solve this problem as soon as possible. Then, it is certain that the religious world will strive for its original public good, and the result of the sale will not only serve as the wheat of the nation or the salt of society, but also act as a tool to earn trust and respect from non-believers. Lastly, I firmly believe that the taxation of religious people will be a way for God's glory to be realized on this earth.