(긴급)재난지원금과 기본소득은 과세될 수 있는가?

Abstract

Interest in basic income is growing due to emergency disaster support funds paid to overcome the economic crisis caused by the Corona 19 this year. However, controversy continues over whether to make all citizens eligible for payment or provide selective support centered on vulnerable groups in the process of implementing emergency disaster support funds. Meanwhile, the National Assembly is likely to realize basic income as bills for the introduction of the basic income system are being introduced one after another by agreement between the ruling and opposition parties. In addition, measures are being proposed to reduce tax expenditure amounting to 50 trillion won a year and to actively introduce new taxes such as national land ownership tax, data tax, carbon tax and robot tax. There has yet to be much social discussion on the issue of taxing disaster aid or basic income paid free of charge by the state to the people. But one of the basic income bills under discussion at the National Assembly stipulates non-taxation on basic income. This is not desirable for the stability of the current tax law system. However, legislation needs to be supplemented so that basic income is excluded from the social insurance premium calculation standard. Even under the current tax law, taxation on disaster support or basic income is difficult, so various subsidies paid to the people free of charge should be actively taxed by revising the current Income Tax Act to realize tax equality and supplement insufficient tax revenues. In addition to including basic income in the taxable income of residents, a measure was proposed to raise the tax base by reducing various tax expenditures, such as the basic deduction prescribed for minimum subsistence. In addition, the withholding system should be overhauled if the state pays disaster support to foreign domestic residents for more than 90 days according to the recommendation of the National Human Rights Commission.