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附加價値稅의 導入과 그 實施에 따른 問題点에 관한 硏究
李成鐸 圓光大學校 1976 論文集 Vol.10 No.-
With the introduction of the much-debated Value added tax(VAT) system in the indirect tax structure, the overall tax reform plan effeciting both internal taxes and sustoms duties is aimed at reducing the tax burdens of the low-income and medium-income people and at maximizing domestic capital mobiliation to financially back up the forthe economic develpment plan. This overall tax reform program, the 15th since the founding of the republic, will be one of the major tax reforms following the one in 1974 adopting the global income tax system. The purpose of the new tax systme is to secure a large amount of domestic capital needed during the new five rear economic deveplopment plan period in line with governmen tpolicies to support strategic industries, promote experts and investments, level up the industrial structure, rtionalize enterprises and to develop more technical man power. To this effect, the VAT & planned to be introduced in the indirect tax structure in replacement of eight exiting taxes. In a dratic shift of the existing indirect tax structure, the tax reform plan adopts the VAT in place of eight of the eleven existing taxes-business, commodity, textile products, electricity & gas, traffic, admission and entertainment and food taxes. The value added tax will have a single basic rate 13 percentage 5 percentage up or down is flexibility. Commenting on this enforcement of VAT, they insist that price escalation system or other systems to coordinate or regulate preices should be effectively implemented to promote standard livelihood of wage earners. When the gevernment has to adopt the system, they argued, more than one years of grace period should begiven after the system was approved by the national assembly as in foreign countries to enlghten public tax payers and tax officials on thenew system. Basically, a percentage tax on the value added of a commodity or service as each constituent state of its production and distribution is completed ; essentially a sales tax divident among the ecconomic units contributing to the production and availability of the commodity or service. As even sales tax has never been levied on Korean tax payers, the value added tax system is too early to be enforced under the situtaion. But it is true that the government or the nation is deeply interested in puting the enforcement of VTA. The purpose of this thesis is to find out problems with enforcement of VAT. The contents of my thesis described infive chapters are as follows ; chapter Ⅰraises problems with introduction of VAT system, chapter Ⅱ and Ⅲ outline the general review of VAT and economic effects from the introduction of VAT. Chapter Ⅳ finds out problems and proposes a method to be improved as following the rational method of VAT system. In conclusion , Chapter Ⅴ describes the matters to be brought forth by a new tax system.