금융소득 종합과세의 실효성과 합리적 과세방안 연구

Abstract

The currently implemented comprehensive taxation of financial income is a conditional comprehensive taxation type that is applied to the case in which financial income summing up interest and dividend exceeds a certain standard amount. Through this conditional comprehensive taxation, it was executed for the purpose of pursuing the vertical fairness of financial income taxation. As a result of the status of taxation using national tax statistics, the deviation of comprehensive taxation reporting ratio by financial income size was sizable. In the financial income section of KRW 20 million or less, the average ratio of financial income amount from the aggregate income amount was just 4.4%. The financial income reporting people in this section was only 1.4%. Since the ratio of the same section was so meager, the application of conditional comprehensive taxation according to the standard amount setting was judged to add to the complexity of the taxation structure. This study presents more rational financial income taxation measures on such problems as follows: First, the dual income tax system, such as financial income and income other than financial income, needs to be established for the equity of the effectiveness of financial income taxation and tax burden. To this end, it is important to clearly set the current financial income range. By adding the transfer gains of stocks in addition to interest and dividend income classified into current financial income, the unification of financial income should be preceded. Second, the reduction of non－taxation on the transfer gains of listed stocks or taxation range expansion through overall taxation is needed. Third, it is judged to be desirable to ease taxation rather than to reinforce taxation of financial income in consideration of financial income’s basic characteristics, creation purpose, and major countries’ financial taxation trend.