중고자동차 취득세 과세의 개선방안 연구

In this study, the effect of acquisition tax, which is a local tax, on national tax, was analyzed with a focus on the acquisition of used cars. The effect of the failure of the tax base to properly reflect the market price when reporting the acquisition tax of used cars on the subsequent national taxation was analyzed. In this study, it was shown that the used car market is growing in the direction of resolving transaction transparency by reducing information asymmetry between sellers and consumers with the emergence of various information providers about products. In the current used automobile market, it is possible to file a report based on the actual transaction value in the tax base return for acquisition tax. Although the trading environment of the used car market has changed, the following improvement measures are suggested for the current taxation problem that does not reflect these environmental changes. First, in order to reflect the real transaction value when filing the acquisition tax, it is proposed to increase the residual price ratio when calculating the standard taxable market price, use the sale price as a substitute for the real transaction value, and reduce the tax rate according to the increase in the tax base. In order to strengthen transaction transparency, it is proposed to provide incentives to used car sellers to make it mandatory to use proof of qualification in the used car-related industry, to recognize the report based on qualifications when filing an acquisition tax, and to make it mandatory to register the selling price.