부가가치세 매입자 납부제도 개편방안에 관한 연구

This study investigates foreign cases on the reverse charge mechanism and discuss long－term taxreform plans. Even though the reverse charge mechanism may be useful in tackling VAT fraud byreconciling tax bearer with tax payer, its specific features remove other advantages which the standardfactional payment system may bring via the collection of the output VAT at each stage. For example,it may give rise to some additional administrative obligations for business and make it more difficultto cross－check between data reported by both parties to a transaction. Based on 28 EU members andNew Zealand, we suggest the following 6 tax reform plans. First, it is more appropriate to restrictivelyapply reverse charge mechanism to a certain sectors that are vulnerable to fraud than to apply to alltransactions. Second, tax authorities need to widen the scope of application starting with the itemswhich buyers suffer from input VAT disadvantages due to supplier oriented market structure. Third,extending reverse charge mechanism to B2C transactions should be considered carefully since it ishard to enforce additional administrative obligations on non－taxable persons. Forth, tax authoritiesneed to seek for ways to reduce tax compliance cost concerning reverse charge mechanism. Especially,the obligation for all transactions covered by the reverse charge mechanism to use a designated bankaccount needs to be re－examined. Fifth, tax authorities need to change and redesign the operationmethod of reverse charge mechanism considering the features and distribution structure of the newlyintroduced items when expending reverse charge mechanism to new items. Sixth, the government hasto increase the regulations on transactions without authentic documentation by revising related tax lawincluding deemed input tax deduction on recycling of scrapped materials in order to enhance antifraudfunction of reverse charge mechanism.