지방농수산물공사에 대한 지방세 감면 방향:서울시 농수산식품공사를 중심으로

Abstract

This paper examines agro-fishery product wholesale markets by type and analyzes local tax reduction systems for each type. Based on this, the purpose is to present a reasonable direction for local tax reduction in terms of public interest and taxation fairness in the agricultural wholesale market. In order to present a reasonable direction for local tax reduction for the agro-fisheries product wholesale market, this study uses the data from the Seoul Real Estate Information Inquiry System and the Seoul Internet Tax Payment System (ETAX) standard price inquiry website for non-residential buildings as of 2022. The real estate ownership tax burden of Korea Agro-Fisheries & Food Corporation was analyzed. In addition, assuming various scenarios according to changes in the local tax system according to the trend of reducing local tax reductions, the local tax burden of the Local Agro-Fishery Products Corporation was analyzed for each scenario. As a result of the analysis, it is found that when applying separate summation taxation, the tax burden is greater than when applying separate taxation, and that the lower the reduction rate, the wider the tax burden gap. From these qualitative and quantitative analysis results, it is suggested that there is a need to extend the local tax reduction sunset for the Local Agricultural and Fishery Products Corporation and apply separate taxation considering taxation fairness with the Noryangjin Fisheries Market.