지방소비세의 과세주체 제한과 배분방식의 단순화

Local consumption tax is an exceptional local tax item in which all local governments are authorized to taxation, and the Education Offices, although are not given the authorities, also receives some of the revenues. However, local governments do not even have minimal authority over tax administration because the special collection officers exercises tax administration procedures such as imposition and collection, and the payment manager distributes the tax revenue according to predetermined standards. The paper proposes ways to simplify and reorganize the tax system by limiting the taxation authority to the higher level of local governments, cities and provinces, and transfers part of local consumption tax revenues to the lower level of local governments and Education Offices by using the existing local fiscal adjustment systems. By this way, the tax system can be greatly simplified by removing the complex and diverse standards applied to the distribution of local consumption taxes to cities, counties, districts, and education offices. Additionary, tax revenue neutrality can be maintained between each higher level of local government and lower level of local governments as well as each higher level of local government and education office by determining an proper level of local consumption tax transfer. Changes in local consumption tax revenues of cities and counties due to the reform of the system are largely offset by the process of calculating the ordinary grant tax, so tax revenue neutrality of individual cities and counties can be maintained within a certain range.