재활용폐자원 매입세액공제제도 개선방안

Abstract

The purpose of this study is to examine the Deemed Input Tax Deduction System on Recycling of Scrapped Materials, and to suggest improvements. For this purpose, we described prior literature review and we examined various researches to provide understanding of the Deemed Input Tax Deduction on Recycling of Scrapped Materials. The Deemed Input Tax Deduction on Recycling of Scrapped Materials has been continued in the uncertain legal grounds. The tax authority has temporarily allowed to the Deemed Input Tax Deduction system on Recycling of Scrapped Materials. But these allowance include the claims to the contrary with regard to the Deemed Input Tax Deductionon Recycling of Scrapped Materials. This study was an analytical review of a legal precedent about the Deemed Input Tax Deduction on Recycling of Scrapped Materials, and to suggest improvements. The basic propositions of development direction of the Deemed Input Tax Deduction system on Recycling of Scrapped Materials are as follows. First, Expansion of the Covered subjects, Second, Expansion of the Covered items, Third, (Unregistered operators counterparty’s) Mitigation of the Ensure obligation to the supply value, And finally, Restoration of the deemed Input Tax Deduction rate and so on. This study analytically assessed the controversy of the Deemed Input Tax Deduction on Recycling of Scrapped Materials. This study contributes in that it provides a basis for the discussions required in order to seek development plans related the Deemed Input Tax Deduction on Recycling of Scrapped Materials.