부가가치세의 효율적인 거래징수를 위한 방안 연구

Currently, the value-added tax (VAT) has the lion’s share in tax revenues of the Korean government and is a key factor in supporting financial demands. The Korea government has implemented the invoice method which imposes value-added taxes on end-users, meaning taxpayers to reside the taxes to revenues of tax offices. Under the system, almost every player in transactions has a duty to pay value-added taxes by collecting the taxes from consumers for goods or services. Up to now, Korean tax authorities have focused on how much businesses generate sales rather than whether businesses actually collect value-added taxes from their business counterparts. As a result, most parts of tax base of value-added taxes are shown. However, the tax authorities impose value-added taxes on businesses considering the taxes are included in sales revenues even when the businesses fail to collect the taxes from their transaction counterparts if the businesses fail to observe duties required from regulations. In this case, excessive sanctions are imposed on businesses because they pay most amounts of value-added taxes which should have been collected from them to the tax authorities. Also, there may be cases that those who have duties to collect value-added taxes conceal and don’t notice it to the tax authorities. These two cases are roadblocks to faithful tax collection stipulated in current value-added tax acts. This study finds out problems related to these issues and proposes seven improvements as below. First, all the businesses are required to separately attach value-added taxes to product tags to set grounds for requesting value-added taxes separately. Second, conditions in current tax reduction for bad debts should be radically eased to alleviate tax resistance even when value-added taxes for accounts receivable can’t be collected due to time difference between stipulated and actual timetables. Third, there should be strict verification on exemption from collection duties to avoid the duties by disguising items under taxation as exempted ones. Fourth, there should be abolish Simplified-tax system and should be offer tax credits(deduction) to them. Fifth, there should be regulation on denying existing purchasing tax credit for transactions and on scrapping collection duties for self-supply of goods. Sixth, there needs to exempt duties to issue tax invoices for business credit cards from regulations which prohibits issuing current tax invoices and credit card receipts in money income businesses. Last one is that most of all, there should be tax education for almost people in value-added tax system to have minds in basic tax duties for proper tax collection. In addition, movement for faithful taxpaying should and preferential policies for faithful taxpayers should be expanded.