종업원 할인의 과세문제에 대한 연구

Employee discounts are one of the welfare systems widely adopted by companies, and the economic benefits that employees get from employee discounts are a type of fringe benefits. If a company operates an employee discount system, it affects corporate tax for companies that provide discounts and companies that pay settlement payments, and income tax for employees who receive discounts. In this article, employee discounts are classified into four types to discuss the taxation issue of employee discounts. Type 1(company discount type) is a type in which a company discounts the price of goods or services to its employees at a certain rate or amount, and Type 2(subsidiary discount support type) is a type in which a company supplies goods or services to its affiliate employees at a market price, and affiliates pay discount subsidies to those employees. Type 3(subsidiary settlement type) is a type in which a company supplies goods or services to its affiliate employees at a discounted price, and affiliates pay a discount as settlement money to companies that supply goods or services, and Type 4(subsidiary unsettled type) is a type in which a company supplies goods or services to its affiliate employees at a discounted price, but affiliates do not pay settlement money to companies that supply goods or services. The main contents of the taxation problem of employee discounts and improvement measures are summarized as follows. First, since all four types of employee discounts receive the same discounts for employees, it is reasonable to tax all of the discounts as earned income. This is because employee discounts are a type of fringe benefit in all four types. However, since the discount to be paid has a welfare benefit, it is desirable to set tax-free within a certain range. Second, in order to improve the consistency of the income tax law and the corporate tax law on employee discounts, new regulations should be established to include employee discounts in profits and deductions. This is because Article 11 (1) of the Enforcement Decree of the Corporate Tax Act excludes sales discounts based on the amount of business income, so it is necessary to specify that employee discounts are included in profits. Third, if the employee discount is defined as the employee's earned income and included in the profits of companies that supply goods or services, it can has the same effect as applying the disaffirmation of calculation by wrongful act, so it is desirable to delete the basic general rules of the corporate tax law and stipulate that the the disaffirmation of calculation by wrongful act does not apply when employee discounts are applied.