부가가치세의 세율조정과 복수세율도입방안에 대한 연구

Currently, domestic value added taxes are subject to the single tax rate as high as 10% while many countries apply plural tax rates including standard and reduced tax rates. The plural tax rate system is advantageous in that it seeks equity in terms of value added tax burden although applying different tax rates may cause complexity to the general structure. Many countries prefer plural tax rates for the sake of equity in value added tax burden despite the complexity. In view of such a global trend, it is necessary to take into consideration of a plural tax rate system in Korea with both the standard and reduced tax rates applied. Once a reduced tax rate system is introduced, input tax deduction becomes possible unlike tax exemption. Hence, the inconsistency of tax-exemption can be addressed as exempted taxpayers become taxpayers. In this case, it would be reasonable to limit the scope to the step of end retails. Even though more reduced tax rates are applied, the involved parties are still regarded as taxpayers according to the Value-Added Tax Act, and thus collection of value added taxes, issuing and receipt of tax bills, and more faithful reporting and payment of value added taxes will be promoted. In addition, owing to input tax deduction, cumulative tax charges, which may occur upon tax-exemption can be prevented.