개인형퇴직연금(IRP) 과세 환급의 문제점 및 활성화 방안

IRP is a retirement pension of early retirement pension to retire the company to an employee’s join benefiting from the continued effect of a retirement pension on the alternative means to do that will. IRP to be deferred until retirement income taxation is to decide when to cash in when they get into it that have a point. On the other hand, Retirement income collection and reimbursement for the problems and the like are constantly takes place here. Retirement income withholding agent’s tax and reimbursement of tax burden in the cooperation is bound to be. Retirement income withholding of reimbursement for the problem is db the inverse Fund Corp. of private companies and other business all on the field of type businesses shall apply. This study like this, but it is a problem that was based on checks and tested the overall problem in the system undertake initiatives on going to present, as follows. First of all, should modify the law. Retirement within 60 days after the retirement income to sign onto irp creating problems of the refund and became a much heavier burden. Second, to readjust the scope of the withholding agent. Third, IRP account for the sustainability of the reinforcement the additional tax regulations in order to activate your account. This study helps IRP to implement the system of withholding occurs in the reporting requirement and is susceptible to the question of the reimbursement. So it's all about be on a measure that would suggest to you. This study was discussed a retirement pension and personal pension, as well as public pensions. It includes the institutional problems and tax reform plan to bury the significant because we believe.