부가가치세법의 실질과세를 구현하기 위한 방안 -사실과 다른 세금계산서를 중심으로-

Abstract

Notwithstanding shifting tax burdens to the next in VAT, nondeducting input tax of purchase is burdened more charge of tax to an end consumer and brings about distorting of economic flowing. This study suggest the next improvement with issues of nondeductible assessment of purchase. First, it is made rule of real taxation in the law of value added tax , as other taxes have done, to be applied really the principle of substantial taxation No.14 in the basic law for national taxes Second, it has to be deleted a proviso of VAT Law Article 17, No.2 to interpret it in narrow sense a nondeductible assessment of purchase owing to incorrect recording. And, "In affirmation of purchaser's being charged in transaction and supplier's payment of tax amounts " has to be ruled newly in Enforcement Ordinance , section 60, No.2 clause. Third, It is opened wider and flexible deducting-input tax within the range of noninjuring VAT system in enforcement regulations or enforcement ordinance. Ford, Account Method has to be allowed in VAT, and it can be return and pay the amount of a tax accounting the value of supply minus the amount of purchase, if being proved purchase with invoice and the others. If improved the above mentioned in any method of deducting input tax, it is be maintained the basic system in VAT and eliminated the side effect of nondeduction input tax.