비사업자의 원천징수의무에 관한 문제점과 개선방안

Abstract

We have figured out withholding agents who are liable for withholding taxes when income, which are subject to withholding taxes, are paying out. Withholding agents are defined as every payer of those income (except business income) and even include payers who are not operating any businesses. Under the systems such as tax collection over transactions and tax collection by taxpayers' association, which are similar to the withholding tax system, withholding agents are limited to those with businesses, the entrepreneurs. When persons other than entrepreneurs become responsible for withholding tax liability, there are problems with discriminative treatments between withholding agents depending on the types of income. Also, considering the Constitutional Court's principle of no taxation without law, it is controversy that the general provision defines withholding agents as every income payer. The measures to resolve these problems are suggested as follows. Firstly, persons other than entrepreneurs must be excluded from withholding agents and converted into elective withholding agents. It is to alleviate withholding burdens on those without ability to withhold taxes. Secondly, considering the purposes of withholding tax system, it is necessary to provide 'tax credits for those fulfilling withholding liability(tentatively named)' so as to encourage the elective withholding agents to fully comply with their withholding liability. Thirdly, if the elective withholding agents opt not to fulfill withholding liability, and as a result, the original taxpayers file the relevant tax returns and pay their own taxes directly, it is necessary to allow separate taxation with lower tax rates and tax credits in order to prevent the income, which are subject to withholding taxes. from not being reported and taxed.