종교인소득 과세에 관한 입법적 과제

Abstract

2015. 12. The law on taxation of religious income was finalized by the National Assembly, and it was decided that it will be implemented from 2018 because both governments and religious circles believe that preparation period is necessary. However, since taxation is the first tax since the similarity, even though many difficulties are expected, both the government and the religious community have left their hands until now. Of course, in the case of the government, the subjects to care about the taxation of religious persons were ambiguous due to various political events, and both sides wereted their time without preparation because of the unsettling how the religious world would be. In this regard, it is necessary to examine the problems of current religious taxation law and find alternatives. To summarize the major problems, first of all, the basic elements of taxation of religious people, religious organizations, religious activities, religious regulations, measures for reducing taxpayer cooperation expenses, taxation of pastoral expenses, problems related to necessary expenses, and taxation as a means of securing the elaboration principle We reviewed the lack of investigation regulations, the issue of consultation taxation, and the establishment of the Dispute Mediation Organization. I looked at it. The issues presented here may be just some of the problems. Therefore, I hope that both the government and the religious community will be able to provide a good alternative with the seriousness of the issue, in addition to the problems presented here.