금융산업에 대한 교육세 부과 개선방안에 대한 연구

The Study of Improvement Scheme of Educational Taxation on Financial Industry

교육은 나라의 미래를 위한 가장 중요한 투자이기에 어느 정부가 들어서도 어느 정책에 앞서서 중점적으로 논의할 가치가 있다. 하지만 교육세와 같은 목적세의 신설문제에서 고려해야 할 점으로는 조세 공평의 원칙과 수익자 부담의 원칙 등을 충분히 고려해야 함에도 불구하고 금융산업에 부과된 납세의무는 이 원칙에 위배되며, 교육세를 부담중인 금융기관에도 불형평성의 문제가 제기되고 있는 상태이다. 따라서 교육세법상 금융보험업자의 수익금액 대한 과세는 폐지하는 방향으로 세법이 개선되어 할 것이다.

Education is an area that all the nation should be interested in and support, not something a particular corporation or one person should be responsible for. Accordingly, the following reforms are necessary to secure educational finances constantly and stably and to become educational tax with principle. First, to operate in compliance with benefit principle is the most important part of educational tax. As one of objective taxes, educational tax should be operated according to benefit principle, and also the relationship between revenues and burden should be clear. Therefore the educational tax on financial institution's revenues should be abolished. Second, it is possible to tax the educational tax in the way of add on tax like the previous defense tax. It accords with benefit principle and objective tax. Finally, it is required to rearrange tax base and standard of assesment and to reform educational taxes reasonably with enough time and effort in advance because implementing fundamental reform of the current educational taxation system can cause confusions of educational tax.