간이과세자 업종별 부가가치율의 타당성에 대한 연구

초록

This study verified the validity of the value－added rate of each sector applied to simplified taxable person to reduce tax burden. The research method was analyzed and verified using Korean Statistical Information Service, and the tax burden variation coefficient was used to measure the fairness of tax benefits across industries. The summary of the study is as follows. First, there was no significant difference in the value－added ratios between corporations and general taxpayers. Second, it is the agriculture, forestry and fishing industries that show higher value－added ratio of simplified taxable person than that of general taxpayers. The sectors where the value added rate of simplified taxable person were more than 50% lower than those of general taxpayers were electricity, gas, water, wholesale (with retail), food, transportation, storage, and telecommunications. Third, the effect of tax reduction is 492.6 billion won overall and 299,200 won per simplified taxable person as a result of the adjustment of the value added ratio by industry. In particular, the industry with the largest tax reduction effect per taxpayer is the food industry, which costs 976,215 won per taxpayer. Secondly, transportation, warehouse, and telecommunications business amounted to 363,474 won per taxpayer. Fourth, if the proportionality method is applied to improve the value－added rate of simplified taxable person while maintaining the current tax benefits, the benefits of food, transportation, warehouse, and telecommunications industries will be lower. However, tax benefits are increasing in manufacturing, agency, brokerage and contracting. Fifth, if the current tax benefit scale is maintained and the taxable income proportional method is applied between industries, the tax benefits in manufacturing, retailing, construction, proxy, middle, and subcontract businesses will rise, and the food industry will fall. Sixth, when calculating the degree of horizontal equity after the adjustment of value－added rate, the equal proportionality method among industries is 1.383 and the taxable income proportional method is 1.323. Adjusting by the taxable income proportionality method showed an increase in the equity of tax benefits across industries. Through this study, we found that the current value added rate of simple taxpayers lacks the equity of tax benefits between industries, and will contribute to the calculation of the value added rate for fair tax benefits in each industry.

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