음식점업의 의제매입세액 공제제도에 관한 연구

The deemed input tax credit system of VAT in Korea has problems in tax equity, because business operator must pay more tax than what he produces by redemption effect of VAT. And it has also problem in neutrality of taxation by rising phenomenon of consumers’ price. Above all, even though ordinary food restaurant that using tax exempted farm produce has bound up with ordinary person, redemption effect occurs more than fancy restaurant. So it occurs regressiveness. The purpose of tax exemption aims at stabilization of ordinary person by tax exemption of living essentiality. But the problem occurs in stabilization of ordinary person, because of higher price in ordinary food restaurant in that case. The resonable solution is to secure equity and neutrality of tax by subducting redemption effect of VAT. The first method is viewing how to manage it in foreign countries for redemption effect of ordinary food restaurant. The second method is to analysis literatures for removing the redemption effect of VAT concerned with ordinary food restaurants. The third method is to analysis deduction rate, deduction time, deductible limit in the deemed input tax credit system of VAT for ordinary food restaurant in Korea.