개인지방소득세 지방자치단체 신고제도에 따른 특별징수의무자 납부책임의 변화

Abstract

Starting in 2020, Taxpayer and Special-collecting Agent should be report and pay the Individual local income tax to the local governments. It is necessary to assess the new operating system at this point of transition and review the desired future operational direction. In particular, it is necessary to consider the change in the burden of the Special-collection Agent upon the transition of the system. This is because, unlike other local tax items that take special-collecting system, Local income tax is subject to special-collecting obligations by the withholding agent. To this end, The author analyzed the current Special-collecting system and analyzed changes in the liability of Special-collecting Agent of individual local income. As a result, the burden of special-collecting agent has increased. Because sharing the same tax base and have not changed the tax rate, there is no significant change in the tax amount. The process of including year-end adjustment has been increased as reports on withholding and special collection should be separately implemented to different tax holders. It also expects that problems with the withholding system will appear in the special collection system because of same the tax base. Such as the withholding system, legal analysis and legislative supplementation will be carried out, but the predictability of the special collecting agent’s burden will not reduced until such legislation and interpretation is supplemented. If the tax amount of special collecting is wrong, the scope of responsibility of the special collecting agent is expected to be almost the same as the scope of responsibility of withholding agent. Under the current local tax law, however, it is unclear whether the shortfall tax amount is collected from the special-collecting agent. Therefore, it is necessary to establish a clause in Article 100 of the Local Tax Law that clearly defines it. It is necessary to continue to develop the individual local income tax reporting system for decentralization and fiscal distribution, in the process, but it is not desirable to increase the burden on the special-collecting agent and to come up with measures to reduce the burden on the special-collecting agent.