실시간 부가가치세(Real Time VAT) 제도 도입에 관한 연구 ―가상계좌를 이용한 매입자납부와 신용카드사 대리납부 연계 시행방안―

VAT evasion totaling 9 trillion won per year is caused by the difference between the time of collection and the time of payment. The way to avoid VAT evasion is to introduce a full-time RT VAT collection system across all transaction levels and sectors where VAT is taxed. We propose a plan to implement reverse charge mechanism by using virtual account with the problem of current reverse charge mechanism as follows. In addition, I would like to propose a method to be implemented in connection with payment system of credit card companies through literature review. First, the buyer deposits value added tax, not the whole transaction price, in one virtual account assigned to each place of purchase at the time of supply. The virtual account is directly managed by the Internal Revenue Service, and the deposited value-added tax is attributed to the real-time treasury. Second, B2B transactions are subject to VAT on all sectors except for simple taxpayers. Third, it is a plan to be implemented in connection with payment system of credit card companies. This applies to B2B and B2C transaction credit card payments for all businesses except for simple taxpayers. Fourth, the monthly taxation and reimbursement system will be introduced, and the amount of tax paid in excess of the monthly amount will be refunded by direct authority. At the time of monthly settlement, cash receipt issuance, credit card settlement, income tax payment, electronic tax book issuance data are integrated and settled and reimbursed. The companies subject to settlement and reimbursement are all operators including importers and aggrieved tax creditors. The implementation of the RT VAT system has the following effects. First, it is possible to increase the value-added tax without increasing the VAT rate or reducing the tax exemption by increasing the tax revenue due to the decrease in the delinquency of 9 trillion won annually. Second, for the tax office, the cost of delinquent disposition, investigation, taxation data processing, etc. are greatly reduced. Taxpayers are reduced in petitions for taxation and processing charges, tax dispute costs, etc., Credit card companies will significantly reduce the cost of collecting and collecting credit card receivables. Third, the supply price can be freely settled between the parties, and the VAT will be paid monthly for all the business operators, so that the tax burden on the taxpayers will be greatly reduced compared to the current reverse charge mechanism. However, there is a limit in that it does not provide more concrete alternatives to demonstrate or implement additional tax cooperation costs.