The state imposes taxes on the incomes of individuals and corporations. Among the taxes paid by individuals and corporations for income for a certain period of time, income tax and corporate income tax, which are national taxes, are attributed to the central government, and local income tax is attributed to the local governments. The structural characteristics of Korean local taxation system are the low proportion of the income and consumption taxation and the high proportion of property taxation. Property taxation is largely dependent on the local real estate market and has a low rate of increase in tax revenue. The fact that property taxation is central to the local tax structure is a major constraint on the expansion of local tax revenues and has been an obstacle to the independent finances of local governments. One solution to improve the local taxation system is to enlarge the local consumption tax and local income tax which comprise the income and consumption taxation. The local taxation system should be improved to increase the proportion of local consumption tax and local income tax in the total local tax revenue and diversify the sources of taxation. In order to solve the practical problems, local governments should expand local finances and pursue taxation self–governing right. In the future, local income tax is expected to become an important part of local tax that has greater influence on the local tax revenue. Therefore, it is necessary to improve the problem of the special collection part of local income tax and enhance the work process efficiency and the convenience of taxpayers in accordance with the attempt to change from partially independent taxation to completely independent taxation.
Ⅰ. 研究の背景
Ⅱ. 特別徴収の地方所得税の理論的背景
2.1 地方所得税
2.2 特別徴収分、地方所得税
2.3 OECD主要国の個人地方所得税と法人地方所得税の比較
Ⅲ. 特別徴収の地方所得税の問題点
3.1 保険募集人と訪問販売員などの事業所得納税地
3.2 特別徴収、地方所得税還付
3.3 加算税計算税率の差
3.4 特別徴収分地方所得税の賦課の適時性
Ⅳ. 特別徴収の地方所得税の改善策
4.1 保険募集人と訪問販売員などの事業所得納税地
4.2 特別徴収、地方所得税還付
4.3 加算税計算税率の差
4.4 特別徴収分地方所得税賦課の適時性
Ⅴ. 結論
参考文献