국제비교를 통한 현행 부가가치세제의 개선방안- 면세범위와 세율체계를 중심으로 -

Generally, korean exemption of VAT has been applied to basic essentials of life mainly. Exemption of VAT has a purpose to reduce burden of VAT for the low income and to relieve regressivity of tax burden. But the scope of exemption has too broadened compared to OECD and EU member nations. In fact, It is difficult to adjust the scope of exemption by tax rate. Current VAT system has a single tax rate without zero tax rate or reduced tax rate. This paper looks for the problems about the scope of taxables and tax rate operation in Current VAT system. After proposes a ways to improve the problems. First, exemption of education services should be only about non for profit education. Second, food products should be transferred to taxables. And applying reduced tax rate to food products will be more reasonable. Because discrimination of processed or unrefined foods is obscure, Generally, many countries apply plural-tax rate by a reduced tax rate to food products. Last, applying plural-tax rate by a reduced tax rate is more effective than maintenance of single tax rate in aspect of international trends of tax system, standardization, alleviation of regressivity and equity.