세무전문가가 인식한 사업자의 의제매입세액공제특례에 대한 이해

• 영문명: An Understanding of Deemed Input Tax of Operators Recognizing by the Tax Accountant
• 발행기관: 관광경영학회
• 저자명: 구원일
• 간행물 정보: 『관광경영연구』제24권 제4호, 23~37쪽, 전체 15쪽
• 주제분류: 사회과학 > 관광학
• 파일형태: PDF
• 발행일자: 2020.07.31

영문 초록

The purpose of the deemed input tax for agenda purchase is tax policy and economic policy, but the current policy can be regarded as an economic policy called tax reduction for small businesses. Accordingly, it can be considered that it is important to check how to recognize these systems and reflect them in policy making in a situation where businesses handling duty-free agricultural products benefit the most. Therefore, this study grasped the degree of understanding of the company operators experienced by tax representatives. First, the majority of businesses recognized by tax accountant are aware of the deduction exceptions and consider the deduction rate appropriate. In view of the fact that this system is a tax cut, it can be said that it needs to be maintained continuously. Second, it is judged that the deduction limit is not appropriate with a low overall understanding of the deduction limit. This can be seen as a result of difficulty in calculation and application of different deduction rates depending on the type of industry and company. Overall, the understanding of the deduction rate was high, but the understanding of the deduction limit was low. Nevertheless, it is necessary to actively utilize the agenda for the tax deduction for agenda, as it has a high nature of economic policy for small businesses.

목차

Ⅰ. 서 론

Ⅱ. 이론적 배경

Ⅲ. 연구설계

Ⅳ. 성과분석

Ⅴ. 결 론

참고문헌

키워드

Deemed Input Tax Operators Deduction Rates Deduction Limits Restaurant Industry Manufacturing Industry