부가가치세의 단일세율 증감 및 복합비례세율 적용에 대한 연구

This study presents a study on the application of the VAT rate and the application of the compound proportional tax rate. First, we proposed to apply tax rate of 7% by cutting 3%p of VAT and 10% of Korea’s symbolic tax rate, and applying 12% tax rate by 2%p. Second, we proposed a research method to mitigate the inverse nature by applying the compound proportional tax rate. The tax rate is applied to tax－exempt companies based on the 10% value added tax rate in Korea. As a result, tax－exempt business operators receive a 5% VAT rate and return VAT by returning the VAT, resulting in a greater reduction of the tax burden than the tax exemption. Finally, it is a plan to improve the agenda purchase tax system. One suggests a way to abolish the agenda purchase tax system of corporations. If corporate tax deduction for corporate tax is abolished, it is estimated that tax revenue will reach 477 billion won per year by 2015. In the other case, it is estimated that taxpayers will be able to earn 1.5 trillion won of tax revenue per annum by 2015 if they apply the tax rate of 5%p of the taxpayer and deduct 50% of the remaining purchase tax. Therefore, it is desirable to examine the medium and long term plans for abolishing and reducing the agrement tax amount system by applying the increase/decrease of the single tax rate and the compound proportional tax rate system. However, the change in the single tax rate and the tax cut of such VAT may be a small burden. Also, if the multiple proportional tax rate is introduced, the initial cost will be incurred due to the replacement of the accounting system, and the new accounting system will increase the office burden. These problems need constant research and attention. Nevertheless, if efforts to improve the problems of the VAT system continue, it will be expected to accelerate the realization of tax revenue and fair taxation.