공유숙박 공급자의 소득세 과세문제에 대한 연구

Abstract

From 2019, if the annual income amount through a mail order broker of a shared economy provider including shared accommodation exceeds 5 million won, it is taxed as business income, but in other cases, it is taxed as other income. In addition, when classified as other income, the withholding tax rate of 20/100 is applied so that the tax obligation can be terminated by separate taxation. However, the Income Tax Act represents a problem that does not conform to the existing taxation system, as it is divided into business income and other income by simply applying the income amount as a criterion for the classification of income of the sharing economy provider. In addition, the possibility of withholding tax is judged to be very low, raising the question of the effectiveness of the separate taxation system. In this study, it was suggested that the taxation system should be operated simply and efficiently in accordance with the existing taxation system by integrating the income classification of the sharing economy provider into business income, and considering the small-scale sharing economy provider with income deduction or non-taxation regulations. In the case of the United States, the United Kingdom, and Japan, which have been examined in this study, the income classification of shared economy suppliers is simplified to be regarded as the same or more active activity than that of existing home rental businesses, and the tax exemption or income tax deduction system for a certain period of time or for a certain amount is being combined considering small shared economy suppliers. The contribution of this study is that the issue of income tax issues of shared economy providers, including shared accommodation, which has been in effect since January 2190, has been reviewed and suggests implications related to the income taxation system of shared accommodation providers in Korea.