재활용폐자원 등에 대한 부가가치세매입세액 공제특례제도에 대한 연구

Value-added-tax(VAT) system of South Korea which requires receiving tax invoices as its basis has an exceptional system that tax invoices can be deducted when satisfying certain requirements. The system is 'Deemed Input Tax Deduction of VAT for Recycling of Wastes Act' from Article 108 of Restriction of Special Taxation and this is a system to give tax benefits to the recycle waste carriers and used car businesses to achieve environment protection through smooth collection and usage of the waste. However, this system is actually acting negatively to the recycle businesses in some cases due to practically impossible requirements by the Restriction of Special Taxation Act to satisfy tax deduction. This study looks deeply into the practical problems through cases in recycling waste and used cars, and reviewed similar preceding research, therefore presented improved alternatives as below. Firstly, include unregistered businesses that satisfy as business licensee to the deduction subject of input tax for recycle waste businesses. Secondly, do not judge whether the used car was used for business in the input tax deduction subject for used car businesses but apply Special VAT rule on Recycling of Wastes when the purpose of the car is not for business. Thirdly, abolish refund and deduction limit 80% of recycling deduction rate as other improved alternative through review such as advanced research etc. Also, this study carried out a survey to find out whether the concerning parties who are tax officials group, tax agencies group, recycle wastes carriers group and used car business group are aware of the Special VAT rule on Recycling of Wastes as well as it acknowledgement of the system, find out if the concerning parties prefer the improved alternative that were suggested through literature research and find out if there are any differences in the preference by each group. There were 4 hypothesis to prove through the survey. Hypothesis 1 is to test if there is any difference in the acknowledgment of the Special VAT rule on Recycling of Wastes, and from hypothesis 2-1 to 2-3 is to test whether there are any differences in the preference by the concerning parties for each alternative. Hypotheses 1 resulted that the Special VAT rule on Recycling of Wastes was acknowledged as to show benefit at a level of significance 1% Hypothesis 2-1 was to test whether there were different preferences concerning including unregistered businesses as deduction subject of the Special VAT rule on Recycling of Wastes, the preference on the alternative resulted that tax agencies and recycle waste carriers group showed higher preferences compared to the tax official group and tax agencies and recycle waste carriers group preference had an average of 4.03 which was level 'good'. Result of hypothesis 2-1 test selected hypothesis 2-1 as there was 1% significance level of the difference between the preferences of the alternative by tax officials, tax agency, and recycle waste carriers group. Hypotheses 2-2 was to test the difference in acknowledgement on the alternative to refund the deduction rate of the Special VAT rule on Recycling of Wastes, the preference in the alternative stood out higher in the tax agency and recycling waste carriers group than the tax officials and the preference of the alternative by the tax officials and recycling waste carriers group was 4.35 average which is a bit higher than level 'good'. Result of hypothesis 2-2 test selected hypothesis 2-2 as there was 1% significance level of the difference between the preferences of the alternative by tax officials, tax agency, and recycling waste carriers group. Hypotheses 2-3 was to test the difference in acknowledgement on the alternative to refund the excluded cars not used for business from the VAT taxation target, the preference in the alternative stood out higher in the tax agency and recycling waste carriers group than the tax officials and the preference of the alternative by the tax officials and recycling waste carriers group was 4.43 average which is between the level 'good' and 'very good'. Result of hypothesis 2-3 test selected hypothesis 2-3 as there was 1% significance level of the difference between the preferences of the alternative by tax officials, tax agency, and recycling waste carriers group. The purpose of this study was to analyze in depth the case where problems occur when practically applying Special VAT rule on Recycling of Wastes. This study derived improved alternatives to not just address problems but to solve them through literature research. Moreover, the study determined whether the concerning group preferred the alternative through survey to ensure objectivity and focused on the point that difference in the preference could be difference and statistically validated the difference of acknowledgement. Such result shows there is a need to build the system narrowing the difference of acknowledgment as there could be differences in the acknowledgement and problem solving alternative concerning the act between the tax officials who provide the act, and tax agencies and recycling waste carriers who need to abide by the act. However, the Special VAT rule on Recycling of Wastes of the leading countries is possible to support taxes through other tax items limitless of the VAT, but there is a limit for such judgment as overall understanding on the tax system of other countries is low. There are margin tax system from the leading countries that is compared from Recycling of Wastes Act, but it was excluded as judged to be hard to change the system itself in a short term. From now on there needs to be a follow-up study including such system. Also, there is a limit where analysis was simultaneously analyzed even though recycle wastes and used cars do not share the same personality.