간이과세제도의 발전적 개편방안 연구

Study of Improvements on Simplified Taxation: Centered on the cases of Germany, Japan and China

본 연구에서는 간이과세제도의 개선방안을 장기인 개선방안과 단기인 개선방안으로 제시하 다. 먼 장기인 개선방안으로 일본의 ‘정부세제조사회’에서도 밝히고 있는 바와 같이 소비세 제도의 신뢰성·투명성을 확보하기 하여 원칙으로 간이과세제도는 폐지하는 것이 타당하다고 보고 있다. 따라서 신용카드 수증 사용에 한 소득공제율과 세액공제율을 차 이려 는 우리정부의 정책방향은 시기으로 무나 이른 감이 있다고 보여진다. 재 일본 역시 간이과 세제도를 폐지해야 한다는 논리와 여론이 지배이다. 따라서 우리나라도 간이과세제도의 문제 을 최소화하기 해 간이과세제도는 반드시 폐지되는 것이 타당하다고 본다.

Many researchers agree with the fact that the Korean people have low awareness of tax payment and it tends to bring about firstly a situation that does not want to receive tax invoice emphasizing too intimate human relations and secondly the practice of not taking seriously tax avoidance. In addition, income tax is fundamentally based on the assessment standard for value added tax (VAT) and the potential of tax avoidance gets already involved with the start of VAT calculation. For VAT, small businesses intentionally reduce their tax data or even try to get the benefit of simplified taxation and such things have not only distorted the right function of VAT but blocked the progress of healthy taxation environment. As of 2013, 1,779,011 get the status of simplified taxation among the total 5,609,470 VAT taxpayers. When it comes to amount of tax payment, 276.4 billion Won is for the simplified taxation taxpayers and the number accounts for only 0.4% in the sum of 77.929 trillion Won to pay. This study suggests both long and short-term improvements for the current simplified taxation system. For the long-term improvement, the simplified taxation system should be abolished in principle to acquire reliability·transparency of consumption tax regime as revealed in the government's tax system research council of Japan. From it, it seems that the Korean government's policy to gradually reduce income tax deduction rate and tax credit rate when using credit cards or cash receipts is too soon. The opinions to abolish simplified taxation are also dominant in Japan. Accordingly, the Korean government has to discontinue it in order to minimize problems caused by simplified taxation system. The current value-added ratio of 4 steps by business categories (5%, 10%, 20% and 30%) applied to simplified taxation taxpayers does not reflect a real added value ratio. Hence, as a short-term improvement, the adoption of 5 or 10 steps which Japan has taken could be possible. This is also important in terms of fairness among taxpayers and more exact calculation of amount of tax payment as well.