전기충전시설에 대한 지방세 과세방안

With the spread of environmentally friendly electric vehicles, the spread of electric charging facilities that supply energy to electric vehicles is rapidly expanding. Considering the increase in electric vehicles, the beginning of charging for the facility use, and the change of the supply policy from governmentled initiative to private sector-led initiative, the electric charging business will generate sufficient income without government subsidies. The purpose of this study is to propose pre-local taxation plan for electric charging facilities in preparation for the nation-wide prevalence of them. The necessity of taxation was judged not only in consideration of the growth and the chance of making-profit of the electric charging facility market but also in consideration of tax equality with existing energy supply facilities. This study suggests specific taxation methods such as taxation requirement, revision of Enforcement Decree of Local Tax Act, and revision of standardized market value adjustment standard by referring to the local taxation system of existing energy supply facilities. In addition, the tax revenue effect on the local taxation is analyzed, and it is predicted that the initial tax amount will be small but the growth rate will be very high. However, it is inappropriate to impose a local tax on them at this point considering consistency of government policy that subsidize electric vehicles for their popularization. The appropriate timing of taxation in the future can be decided in consideration of the minimum efficiency scale of electric vehicle industry.