지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Current laws and regulations of value added tax ("VAT") provides to recycling industries that acquire scraps or wastes for recycling purpose a constructed Input VAT.
The legislative purpose of such constructed Input VAT is, first, to incentivize taxpayers to engage in certain ideal economic behavior by easing taxpayer's burden of VAT. Under current laws and regulations, when a taxpayer purchases certain goods or services from its predecessor taxpayer in a chain of production and/or distribution of products or services, the taxpayer obtains base for the VAT ("Base") paid by its predecessor taxpayer for the goods or services that the tax payer purchases from the predecessor taxpayer. The same applies to a successor taxpayer who purchases goods or services from the taxpayer. Accordingly, the tax payer is liable for its VAT liability to the extent of the difference between (ⅰ) the amount of VAT it surcharges. and collects from. the successor taxpayer that purchases certain products or services from the tax payer and (ⅱ) the Base. Given such structure. in the event the predecessor taxpayer in that chain is provided with tax exempt!
ion, in part or in whole, the taxpayer who acquires certain goods or services from such predecessor taxpayer has a reduced Base to the extent of the amount of exemption given to the predecessor tax payer to subtract from the VAT it surcharges and collects from the successor taxpayer, and this inevitably results in a high VAT liability to the taxpayer. In light of that, the legislation of the constructed Input VAT has been designed (ⅰ) to eliminate the above cascade effect to ease tax burden on recycling industries, accordingly (ⅱ) to facilitate recycling process to induce sounder consumption behavior among consumers, and ultimately (ⅲ) to contribute to environmental policy through recycling.
However, the original purpose of the legislation has been greatly undermined since the exemption applies only to limited businesses, and the recyclable items eligible for such exemption ("Exempt Items") are only a few in practice. That is why this tax policy should be considered and implemented in the context of environmental protection rather than securing or reducing taxable source of VAT.
To make come true the original legislative intent behind the constructed Input VAT would require increase in the Exempt Items. If this fails to provide a feasible solution, a serious review is warranted on whether the Exempt Items have been properly and fairly selected, relative to, and across, other similar items.
In addition, a more effective implementation of this tax policy would warrant full exemption of Input VAT as is already in practice in EU, and this full exemption could be put into operation by introducing marginal taxation.
The legislative purpose of such constructed Input VAT is, first, to incentivize taxpayers to engage in certain ideal economic behavior by easing taxpayer's burden of VAT. Under current laws and regulations, when a taxpayer purchases certain goods or services from its predecessor taxpayer in a chain of production and/or distribution of products or services, the taxpayer obtains base for the VAT ("Base") paid by its predecessor taxpayer for the goods or services that the tax payer purchases from the predecessor taxpayer. The same applies to a successor taxpayer who purchases goods or services from the taxpayer. Accordingly, the tax payer is liable for its VAT liability to the extent of the difference between (ⅰ) the amount of VAT it surcharges. and collects from. the successor taxpayer that purchases certain products or services from the tax payer and (ⅱ) the Base. Given such structure. in the event the predecessor taxpayer in that chain is provided with tax exempt!
ion, in part or in whole, the taxpayer who acquires certain goods or services from such predecessor taxpayer has a reduced Base to the extent of the amount of exemption given to the predecessor tax payer to subtract from the VAT it surcharges and collects from the successor taxpayer, and this inevitably results in a high VAT liability to the taxpayer. In light of that, the legislation of the constructed Input VAT has been designed (ⅰ) to eliminate the above cascade effect to ease tax burden on recycling industries, accordingly (ⅱ) to facilitate recycling process to induce sounder consumption behavior among consumers, and ultimately (ⅲ) to contribute to environmental policy through recycling.
However, the original purpose of the legislation has been greatly undermined since the exemption applies only to limited businesses, and the recyclable items eligible for such exemption ("Exempt Items") are only a few in practice. That is why this tax policy should be considered and implemented in the context of environmental protection rather than securing or reducing taxable source of VAT.
To make come true the original legislative intent behind the constructed Input VAT would require increase in the Exempt Items. If this fails to provide a feasible solution, a serious review is warranted on whether the Exempt Items have been properly and fairly selected, relative to, and across, other similar items.
In addition, a more effective implementation of this tax policy would warrant full exemption of Input VAT as is already in practice in EU, and this full exemption could be put into operation by introducing marginal taxation.
목차
Ⅰ. 서론
Ⅱ. 현행 제도 분석
Ⅲ. 현행 제도에 대한 문제점
Ⅳ. 주요 외국의 중고품에 대한 매입세액공제 입법례
Ⅴ. 문제점에 대한 해결방안
Ⅵ. 결론
〈참고문헌〉
〈Abstract〉
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