간이과세제도의 합리적 개편방안：간편납세제도로의 전환을 중심으로

[Purpose]With the revision of the tax law in 2020, the subject of simplified taxation has been expanded and the duty to accept tax invoices has been granted, but the amount of tax paid remains the same as before the revision considering the value－added rate by industry. As a result, the accumulated tax payment system may be damaged, and there is a possibility that various problems raised due to the existing simplified taxation system will appear further expanded. Based on this awareness of the problem, this study tried to suggest an improvement plan for converting the current simplified taxation system to a simplified tax payment system in line with the global trend of operating the special taxation system for small business owners. [Methodology]To achieve research objective, this study conducted a literature search through domestic and foreign published journal data. [Findings]First, it is necessary to calculate the amount of tax paid by applying the preceding tax credit method rather than the simplified method to simplified taxpayers who are obliged to receive tax invoices due to the revision of the tax law in 2020. In addition, the conversion tax credit system will be introduced and operated for five years to temporarily relieve the tax burden that increases due to the conversion of the method of calculating the amount of tax paid. Second, the cash－based accounting system should be introduced so that simplified taxpayers can choose whether to apply the previous tax credit method based on accrual accounting and the previous tax credit method based on cash－based accounting. Third, in order to secure the transparency of tax sources for those exempt from payment obligations, in the case of transacting with general taxpayers or simplified taxpayers who are obligated to issue tax invoices, the duty to receive tax invoices should be imposed, and penalties for infidelity should be imposed on non－receipts. Fourth, the fictitious input tax credit system, which was abolished due to the nature of the double deduction, should be revived and applied. [Implications]It is expected that the results of this study will help normalize the value－added tax system by alleviating all the problems of the simplified taxation system and contribute to the establishment of the simplified tax payment system.