미래 자동차 산업에 대응하는 자동차 세제 개선방안

[Purpose] This study aims to identify the problems of the current car tax system by dividing it into the acquisition and ownership stages, and then derive improvement measures for each problem. [Methodology] This study used a literature review research methodology. [Findings] The proposed tax reforms for the acquisition and ownership stages are as follows. First, at the acquisition stage, the government proposes to immediately abolish the mandatory bond purchase system, which has defeated the purpose of its introduction, and to abolish the individual consumption tax on automobiles, which are essential goods , or to improve the taxation of only high－priced automobiles above the duty－free zone(over 40 million won). In addition, it is proposed to reflect environmental protection factors in the tax system from the acquisition stage to ensure revenue neutrality and the active promotion of eco－friendly cars. Secondly, as the taxation system based on displacement is not in line with the current situation of the transition to the era of eco－friendly cars, the taxation burden principle was considered, and the improvement plan was proposed based on price, CO2 emissions, and weight, and furthermore, the taxation system reform plan that considers all three improvement plans in combination was further reflected. [Implications] The significance of the report is that it identifies the problems with the current automotive tax system and expands the scope and scope of the discussion on future automotive tax reform