부가가치세법상 개정 간이과세제도에 대한 문제점과 개선방안에 관한 연구

Abstract

[Purpose]The value－added tax was introduced in 1977 and the simplified taxation system was implemented in 1996. The simplified taxation system was implemented to ease the obligations under the tax law for small business owners who are lack of taxable capacity and knowledge for the excessive tax payment cooperation costs and duties under the tax law, such as issuance and receipt of bookkeeping and tax invoices. However, as the applicable range of simplified taxation has been expanded through the recent revision of the Value Added Tax Act, several problems are being raised. Therefore, we would like to examine the problems with the revised simplified taxation system and search for the solutions. [Methodology]This study will examine the overall significance of the simplified taxation system such as the purpose, definitions, and transition history under the Value Added Tax Act. Plus, examine the issues of the recently revised simplified taxation system, and suggest solutions. [Findings]Various problems have been continuously raised in the simplified taxation system, such as the problem of fairness of taxation, the refusal to receive tax invoices, reduction in sales and the transparency of the tax source. Accordingly, there are a number of research suggesting that down－scale or abolition of the simplified taxation system is required. However, looking at the recent revisions, the policies implemented are contrary to the studies that have raised necessary of reduction and abolition of the simplified taxation system. As increasing the number of taxpayers to simplified taxation, we have problems including the complexity of tax administration, the expectation of benefit taxpayers from the revision of Act, the issue of tax equity, and impractical on the value－added tax rate by each industry. [Implications]For the longer plan, the simplified taxation system should be reduced in terms of fairness and transparency of taxation. The value－added rate by each industry should be realistic. Therefore, it is necessary to reduce the scope of simplified taxation that has been expanded and to prepare alternatives for the abolition of the system in the end.