우리나라 간이과세제도의 문제점과 개선방안

• 영문명: An Assessment on the Problems and Improvements of a Simplified Taxation System in Korea
• 발행기관: 한국무역연구원
• 저자명: 정유석(Yu-Seok Jeong)
• 간행물 정보: 『무역연구』제14권 제5호, 505~524쪽, 전체 20쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2018.10.31

영문 초록

The Value-added Tax Act allows a simplified taxation system to enhance taxation administration efficiency and to ease burden in terms of tax payment procedure for small businesses. However, such a simplified taxation system has caused some problems in the execution process unlike the adoption purpose of efficiency and burden relief. For such reasons, criticism on the maintenance of the simplified taxation system or its abolishment is raised. This study checked the procedural and structural problems of the simplified taxation system. Analysis was made using national tax statistical data of national tax service and presented improvement measures. In maintaining a simplified taxation system, the downward adjustment of simplified taxation-applied base amount, upward adjustment of exemption base amount, upward adjustment of value-added ratio by business type and regular evidence document issuance on supply transactions is needed. Meanwhile, for the long term gradual abolishment of the simplified taxation system through downward adjustment of simplified taxation base amount and upward adjustment of exempted taxpayer’s base amount is needed.

목차

Ⅰ. 서론

Ⅱ. 현행 간이과세제도의 개요

Ⅲ. 우리나라의 간이과세 현황과 부가가치세의 국제적 흐름

Ⅳ. 간이과세제도의 문제점 및 개선방안

Ⅴ. 결 론

키워드

Simplified Value-added Ratio Small Business Tax Invoice Taxation System