비영업용 소형승용자동차에 대한 매입세액 불공제제도의 합리적 개선방안

Abstract

The purpose of this study is to examine the contents of the individual tax law for non－business small passenger cars and the main foreign legislative cases in order to find reasonable ways to adhere to the substance of the VAT under invoice method and to comply with the principle of substantial taxation and documentary taxation. The results of this study are summarized as follows. First, when calculating the amount of VAT payment tax, the total amount of the input tax is deducted in principle in the case of the use in relation to the business as in the case of the major countries adopting invoice method such as Korea. If private use occurs later, it is desirable to provide additional taxation. The taxation for private use is considered as supply according to Article 10 (Exception of Goods Supply) of the current VAT Act, and a method of adjusting from the sales tax amount is applied to prepare a specific taxation method for each case. Second, regardless of the preparation of the vehicle driving record, a plan shall be prepared to deduct the amount corresponding to a certain percentage of the input tax amount related to purchase, lease, and maintenance as the input tax amount. Third, when buying or renting a vehicle, the corporation shall choose one of the following methods: a fixed rate deduction plan and the additional taxation plan for the private use after deducting the full amount. The chosen method shall not be changed at the disposal or at the expiration of the lease term. It is hoped that the results of this study can contribute to the legislative supplementation by adjusting the nature of the VAT, and meeting the principle of substantial taxation and documentary taxation, by improving the unreasonableness of the input tax deduction for nonbusiness small passenger cars.