쌀가공산업 육성을 위한 의제매입세액 공제제도 개선방안에 관한 연구

초록

The consumption of rice in Korea is continuously decreasing due to the trend of Western eating habits and the heat of diet. And The government's stock of rice due to imbalance in supply and demand of rice is increasing every year. Because of thus event, the government's costs associated with stocking rice are steadily increasing. This study suggests ways to improve the system of deduction of deemed input tax for cultivating rice processing industry. Specifically promoting consumption of processing rice by raising the deduction rate of deemed input tax on the processing industry. The results of this study are as follows. First, if the tax deduction rate of the deemed input tax is increased to 6/106, the benefits for the reduction of the cost of rice storage due to the increase in the consumption of rice for processing are larger than the cost for the reduction of the purchase tax amount. If the consumption tax for rice for processing is increased by 15% by raising the tax deduction rate of the deemed input tax to 6/106, the government's financial benefits from 2017 to 2021 are estimated to be at least KRW 910 million and up to W11.63 billion. Second, if the tax deduction rate of the deemed input tax is increased to 8/108, some results show that the consumption of rice for processing increases by more than 15%. However, in other analytical methods, even if the deduction rate is increased to 8/108, the government financial benefits generated are larger than the loss. Therefore, even if the deemed input tax deduction rate is raised by 8/108, there is no government financial loss. Specifically, if the consumption tax for rice for processing is increased by 15% by adjusting the deduction rate of the deemed input tax amount to 8/108, the government’s financial benefits from 2017 to 2021 are estimated to be at least KRW 412 million to KRW 11,12 million. Third, it is expected that the financial benefits of the government will be available even if the deduction rate of the deemed input tax amount is increased to 10/110. In other words, if the consumption of rice for processing increases by more than 15% in the regression analysis, it shows that there is a benefit for the upward adjustment. However, when the number of businesses is used as a distribution base, time－series analysis shows that there is no benefit in raising the deduction rate of the deemed input tax credit to almost 10/10 in almost all sectors. In addition, if the consumption of processed rice is increased by more than 15% compared to the previous year, there is a financial benefit, which may burden the promotion of rice consumption.

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