인적용역 사업자의 소득세 과세제도에 관한 연구

Personal service income earners terminate a duty of tax payment by means of withholding tax like a day worker. In another way of a duty of tax payment, they fulfill the general income tax payment separately by self-assessment not to terminate a duty of tax payment as year-end tax adjustment like a regular employee, although in fact, they are non-regular worker, day worker or similar case. As excessive assessment of income amount, they also pay income tax much more than other types of income earners or workers earning fixed same amount. In comparison with other tax payers, they get disadvantaged in utility bill etc. besides of tax law by excessive assessment of income amount. Likewise, most of them are small income earners and they suffer from disadvantage and inequality in many ways including tax law on socially·economically poor status. Therefore, it is necessary to improve it as follows. First, 74.1 per cent of whole personal service income earners are small income earners whose annual income is below 10 million won. Therefore, as for the personal service income earners whose annual personal service business income without other incomes is below 10 million won, it is necessary to improve deduction of withholding tax for 1 per cent and termination of duty of tax payment by means of selective separated taxation and then they do not confirm and report the general income tax. Second, substantially most of personal service income earners are similar to non-regular workers or they are made a report to tax office as personal service business income earners although they are employed workers in order to evade responsibility for the four big Insurance premium payment and labor law. Thus, it is necessary to allow personal service income earners to deduct special deduction articles for all of them who are workers in fact and to offer personal service similar to work. Third, it is necessary to raise the reference amount of revenue by simple expense rate of personal service income earners from current 24,000,000 to 60,000,000 won by just before year. As far as 40,000,000 won which is excess amount of income amount by relevant year is concerned, it is necessary to abolish the application of excess rate of simple expense rate and to apply for the primary rate unification like other personal service income earners. Fourth, it is necessary to give earned income tax credit (EITC) which is due for payment in 2015 to other types of personal service income earners in its early stages like personal service income earners who calculate year-end adjustment of income amount.