세외수입징수제도의 통합에 관한 소고

Abstract

Currently, the method of collecting the non-taxable income is very complicated, depending on the department and its application. It is organized without systematicity. Other imports are the financial bonds of the state or local governments under the public law. However, the procedure of levying and collecting the non-taxable income is mainly the application of the individual law, the regulation of violation of order, Receive. Penalties are excluded from the scope of the National Bond Management Act and the Local Finance Act, and the disposition of delinquency is not included in the bond management business, which is governed by these laws. In addition, the methods of levying and collecting tax on the non-taxable income are not only unclear in some items, but the method of collection is unclear in most items. Therefore, the system of collecting taxes such as the significance of all taxable import items, levying and collecting taxes, It is necessary to define clearly and uniformly. Therefore, it is necessary to establish a clear application rule for the method of collection of the non-taxable income , and it is necessary to establish an integrated method of integrating foreign imports collection, which can contribute to the legitimate administration of the collection agency as well as the protection of the rights of the payer.