퇴직소득세 과세체계의 문제점과 개선방안

[Purpose]The purpose of this study is to examine ways to simplify the current complicated retirement income tax taxation system and to present improvement plans. [Methodology]This study compares and analyzes the taxation system and tax burden by government through literature research and simulation cases, and proposes improvement measures. [Findings]A retirement income tax system that simplifies the current complicated retirement income tax system is sought and presented as an improvement plan.The summary of the research results are as follows.First, the simple a method of divide by years and multiply by years is applied to the retirement income tax system. Second, the conversion income and conversion income deduction method introduced to apply the enhanced progressive tax rate to large retirement income are converted to a method of applying the tax base application ratio. Third, among retirement income deductions, the years of service deduction is converted into a tax deduction to facilitate the calculation of retirement income tax. [Implications]The improvement measures proposed as a result of the study will simplify the retirement income tax taxation system and increase taxpayers' understanding of retirement income tax. In particular, the introduction of the tax base application ratio system through the abolition of conversion income and conversion income deductions can be applied flexibly depending on the size of retirement income, which is expected to have the advantage of immediately responding to changes in socioeconomic conditions.