중고거래시장 활성화 방안

초록

· Research topics: The scope of the input tax credit on deemed purchases for second-hand should be expanded, and the credit rate should be unified, thereby promoting the activation of the second-hand market. · Research background: Under the current system, the deemed input tax credit applies only to certain sectors such as waste disposal and automobile sales. As a result, general second-hand businesses are excluded from the benefit, facing limitations. This has led to problems such as the accumulation and cascading effects of value-added tax within the second-hand market. · Differences from prior research: Unlike prior research that focuses on specific goods, this study examines the introduction of a deemed input tax credit system across the entire second-hand sector. Its uniqueness lies in analyzing the necessity of this system from the perspective of mitigating VAT accumulation and refund effects. · Research method: The study identified the scale of domestic and international second-hand markets and analyzed overseas systems that promote second-hand transactions. Based on this, it proposes measures to revitalize Korea’s second-hand market. · Research results: To revitalize the second-hand market, the study proposes expanding the applicability of the deemed input tax credit to all areas of second-hand transactions and unifying the credit rate at 10/110 (the same as for used cars). Beyond mere tax burden reduction, this would eliminate the cumulative and refund effects of VAT, enhancing market fairness and efficiency while maximizing positive outcomes such as resource conservation, environmental protection, consumer welfare, new industry and job creation, and improvement of the trade balance. · Contribution points and expected effects: The domestic and global second-hand market is expected to continue its steady growth. Therefore, institutional and policy measures to support and promote the activation of the second-hand market should be actively pursued.

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