전문자격사업의 면허에 대한 등록면허세 과세의 합리적인 개선방안

It was necessary to consider whether the taxation on registration and license taxes for professional qualification projects in Korea was appropriate, as the taxation on registration and license taxes for individual types of projects was levied on individual types of projects, and for projects in the form of a corporation or a joint office, it was also re-taxed on members of joint offices, which are joint projects of corporations or professional qualification firms consisting of professional qualifications, was appropriate. Thus, a comprehensive review was conducted on the overall taxation system for licenses with specialized license projects, and the literature examined whether there were similar cases of taxation for the registration license tax on licenses, the history of the registration license tax on specialized license projects, and the registration license tax on major foreign licenses. As a result, the registration and license tax for a license under the Local Tax Act, among the taxation standards and tax rates, which are the imposition of registration and license taxes for a license under the Local Tax Act, listed only the tax obligator and the tax rate, and the taxation and taxation standards were not stipulated and were comprehensively delegated to the Presidential Decree without specifying a specific scope of delegation. From the perspective of tax legalism, this was beyond the limits of delegated legislation by comprehensively delegating matters concerning the selection of taxable licenses and taxation standards, which are the core of license registration and license taxes, to the Presidential Decree without being prescribed by law. In addition, the applicable tax rates are determined by the size of the area of the workplace or the number of employees who are not directly related to the registration of the license, regardless of the large and small administrative costs of registering the license in the course of registering the license on study, and even by discriminating against the number of people in the place where the license is located, deviating from the nature of the registration license tax. In addition, the real income or income of the license-related business was not related to the actual income or income of the license-related business, and the effect of the license was deemed to be renewed after one year, raising the need to overhaul the registration and license taxation system as it was assumed that the amount of tax revenue accruing from the management and collection of the taxable license would be continuously increased compared to the tax revenue secured. In addition, some of the licensees’ professional licensees for people are still missing taxation, and some cases have been found to be in violation of taxation equity and taxation. Accordingly, the government proposed measures to abolish the registration and license tax taxation system for licenses and replace it with new revenue sources as well as ways to improve and supplement the existing taxation system on legislation and improve the problems in terms of taxation administration as a solution to the problems found.