신형 전자담배 출시에 따른 담배소비세 개편방안에 대한 소고

Abstract

The basic nature of the tax levy on cigarettes has the function of corrective taxation in addition to the function of raising tax revenue. In 2014, when Korea raised the tobacco consumption tax significantly, sales of electronic cigarettes skyrocketed. In Korea, the tax rate for e-cigarettes is different depending on whether the nicotine is in solid or liquid form, and it is suspected that e-cigarette manufacturers are abusing this. When launching a new type of electronic cigarette, the burden of tobacco consumption tax will be reduced at the time of taking-out by separated manufacturing the nicotine solids, to which a low tax rate is applied, and the tax-free non-nicotine liquid. In order to quickly respond to the emergence of new electronic cigarettes while improvements such as the introduction of ad valorem taxes or price indexation proposed by previous studies are still uncertain, a plan is needed to respond without shaking the foundation of the current shipping out taxation system in the form of a volume tax. As a practical improvement measure, referring to the case of individual consumption tax, the Enforcement Decree should stipulate that when a single product is combined into a taxable product and a non-taxable product, the decision is made according to the characteristics and main use of the product. If a decision cannot be made, the product with a higher cost is It is necessary to establish new regulations to apply tax rates. In addition, even in cases where taxable products, such as new electronic cigarettes, are shipped out in an incomplete or unfinished state, products that have the main part of the product and can perform its function should be treated as a finished product, and the tobacco consumption tax should be levied on the entire part.