최근 일본과 중국의 소비세제 개편동향과 시사점

Abstract

This study examined the impact of the tax reform process in Japan and China on the tax reform process in Korea. The process of tax reform in Japan and China is different from that of Korea due to the differences of political and economic environment. However, the procedural discussion in the process of reforming the consumption tax system in Japan and China is worthy of our notice. The implications of the tax reform process in Japan and China are as follows. First, both Japan and China have pursued stable tax reforms with strong leadership and long-term goals, with no major change in direction of tax reform. Second, specialized policy institutions and research institutes such as the Tax Commission in Japan and the Financial Committee of the State Council in China played a very important role in the process of reforming the consumer tax system. Third, in the case of Japan, the central government, mainly the standing policy organizations such as the Tax Commission, and the State Administration of Taxation in the case of China, gathered and publicized opinions on the reform of the tax system. In order to solve the various institutional and procedural problems in the Korea's tax reform process, it is necessary to consider the establishment an independent standing organization that develop a national long-term tax reform plan. In Korea, the Tax System Development Deliberation Committee within the Ministry of Strategy and Finance is operated as a standing organization, but it is not independent from the government and operated as a deliberative body rather than a working committee. Therefore, it is necessary to consider the reorganization of the current Tax System Development Deliberation Committee into the tentatively named“National Medium and Long-term Tax System Reform Committee”which is an independent working committee for tax reform.