부가가치세법상 재고재화 관련 매입세액 조정규정의 문제점과 개선방안

[Purpose] This study reviews the meanings and shortcomings of the Value－Added Tax provisions which were designed to adjust the input tax for inventory at a time when the taxation type is changed. Also this research seeks the way to make up for the deficiency of the current provisions. [Methodology] This study analyzes the deduction rule and the addition rule about the input tax for inventory and reviews the meanings of these provisions. And this study tries to find out the discrepancy between the current tax provisions and their intent. In addition, this study seeks the improvement plans to relieve these discordance problems. [Findings] According to the analysis of this study, the deduction rule about the input tax for inventory (enforcement ordinance article 86) was prescribed incorrectly. And the addition rule about the input tax for inventory (enforcement ordinance article 112) was stipulated discriminatorily in regard to proving the value of assets. In order to resolve these disparities and to enhance the coherence of the related regulations, it is necessary to unify the provisions to calculate the number of tax period and to reform the provision to prove the value of asset (enforcement ordinance article 112). [Policy Implications] This study tries to find out the shortcomings of current tax provision and seeks the improvement plans to remedy the weaknesses. The duty of tax payment arouses the invasion of private interests essentially. Therefore it is necessary to shape the tax law in the direction to secure the balance of this infringement. This study may contributes to enhancing the legal stability and coherence of tax law by reducing the discordance which is pertained in the tax provisions.