근로소득 비과세 여비 규정의 문제점 및 개선방안

Abstract

[Purpose]In the current social and economic situation, there are not many discussions on tax－free earned income as a support policy for earned income earners with a higher tax burden than other income earners. Therefore, this study examines the problem of travel expenses among the current earned income tax－free regulations in consideration of the overall situation in Korea. [Methodology]This study examines previous studies related to tax－free earned income in Korea and compares and reviews related laws and regulations of major countries. In addition, after figuring out the status of collection by income tax category and the proportion of tax－free earned income, we suggest improvement plans for the institutional problems of the current provisions on tax－free travel expenses for earned income. [Findings]The provisions on tax－free travel expenses for earned income are recognized as tax－free only when a worker who owns or rents a vehicle performs his/her work, as the asset requirement is essential. In particular, there is room for confusion due to ambiguous expressions in Article 12, Paragraph 3 of the Enforcement Decree of the Income Tax Act, and since the limit has not been adjusted for a long time, realistic changes in society and the economy are not actively reflected. Accordingly, it is reasonable to clearly revise the expressions from ‘on business trips in the city’ to ‘within a 50km radius of the workplace.’ In addition, a person who meets the asset requirements must be tax－free within KRW 300,000 per month based on ordinary gasoline when the fuel cost payment standard in the travel expenses regulations of public officials is applied with reference to the average oil selling price provided by the Korea National Oil Corporation. [Implications]This study differs from previous studies in that it studies tax support measures, focusing on travel expenses in the nature of benefits related to expenses necessary for basic living and work performance among earned income tax－free items. In particular it is expected to be used as a policy for earned income earners by revising the provisions on tax－free travel expenses for earned income.