지역,산업간 부가가치 연관구조의 분석

지해명 ( Hae Myoung Ji ) 한국경제통상학회 2012 경제연구 Vol.30 No.3

The existing input-output model can not capture industrial value-added relations among regions because the value-added term is driven by sliding on induced output effect through a change of final demand. For specifying inter-industry value-added relations, an industrial value-added multiplier is developed based on the conversion of the supply-side model(multiplier) through RS approach. The value-added multiplier is able to present a industrial value-added structure and induced value-added effect among industries in regional level. The empirical analysis shows; first, value-added relations and induced value-added effects among neighboring regions are stronger than those of remote regions. Second, all regions are rely on the Seoul metropolitan areas in terms of induced value-added effects. Third, there are little causal relations between industrial accumulation areas and the induced value-added effects. The results are the same as the facts resulted from the analysis of the relation of demand-output, output-output, and demand-demand multipliers in the existing input-output model.

A Study on the Value-Added Accounting and Management in China

Zhou Yun-lan(주은란),Han Kil-seok(한길석) 한국국제회계학회 2007 국제회계연구 Vol.0 No.17

시장경제상황 아래서의 기업은 이익의 실체이며 기업의 목표와 동기는 이익과 가장 큰 경제적 효익을 추구하는 것이다. 가치 창출은 자본의 자연스러운 현상이며, 부가가치회계와 관리는 기업의 최대의 가치와 경제적 효익을 추구하기 위한 서비스이다. 이것은 미시적 회계와 거시적 회계를 연결하는 다리이며, 기업의 부가가치 전략과 예산설정에 영항을 준다. 이 논문은 중국이 부가가치회계와 관리를 적용하기 위하여 연구되어야 할 부가가치 시트, 현재의 부가가치 회계, 관리를 분석하고, 한국 및 서구에서 이루어지고 있는 부가가치회계부분에서 도입해야할 내용을 중심으로 분석하였다. Under the market economic condition. enterprise is a profit entity, whose goal and motivate is pursuing profit and the biggest economic benefit. In a degree, is pursuing the maximum value-added. While value-added is the natural characteristic of capital. Value-added accounting and management services for enterprise pursuing the maximum value, value-added and economic benefit. It is a bridge of linking macro-accounting with micro-accounting. It is benefit for combing accounting with management; making up for the shortcomings of present accounting and enterprise management system. At the same time. it can affect enterprise’s value-added strategy, plan and budget deeply. This paper argues that china should learn and imitate korea and western country’s value added sheet and execute the first kind of value-added accounting and management presently. On the other hand, in some of the listed company with good operating and management system, introduce the economic value-added accounting and management gradually, pursuing profit and the biggest economic benefit.

신탁재산 처분에 따른 부가가치세 납세의무자

김희철 사법발전재단 2018 사법 Vol.1 No.44

Article 1(1)1 of the former Value-Added Tax Act (amended by Act No. 9915, Jan. 1, 2010) identifies transaction, namely, the “supply of goods or services” as the object of value-added taxation. Article 2(1)1 of the same Act identifies the entrepreneur, namely, “a person in the business of independently supplying goods or services regardless of its profit purpose” as the person liable to pay value-added tax. Article 6(1) defines supply of goods as “a delivery or transfer of goods based on any contractual or legal grounds.” In previous rulings, the Supreme Court held that, as a matter of principle, a truster (not a trustee) is liable to pay value-added tax due on the management and disposal of trust property but in the event that a beneficiary (not a truster) is designated as the party to whom the benefits from a trust arrangement is to be preferentially attributed, that beneficiary is liable to pay value-added tax due within the scope that the preferred beneficiary right is exercisable. Establishing the requirements for taxation by law that was passed by the National Assembly, which is a representative body of the people, is consistent with the principle of no taxation without law. Yet, unlike other tax-related statutes (i.e., the Income Tax Act, the Corporate Tax Act, the Inheritance Tax and Gift Tax Act, and the Local Tax Act), the Value-Added Tax Act does not include any provision on tax liability arising from trust transactions. Against this backdrop, the reasonableness of the Supreme Court’s established position leaves a lot to be desired in similar cases where the trustee, who administered the trust affairs as a contractual party and the subject to whom the rights and obligations of the trust property accrue, engaged in a transactional act involving the supply of goods. Accordingly, in the subject case, the Supreme Court overruled its earlier decision by holding to the purport that the person liable to pay value-added tax arising from the supply of trust property shall be the trustee or beneficiary under a trust agreement to whom the profit and expense arising from the disposal of the specific trust property ultimately accrue. The former Value-Added Tax Act only taxes the transaction itself, namely, the “supply of goods or services” that generates added value, without deeming the income earned or the added value created from the transaction to be taxable items. As such, Korean value-added tax features the characteristics of a transaction tax, imposed on the external form of transaction instead of the substantive income. In principle, whether a party constitutes a person liable for value-added tax shall likewise be determined based on the transactional act of supplying goods and services, instead of the attribution of the profit or expense arising from the transaction. Meanwhile, under the Trust Act, trust means a relationship in which the truster transfers specific property right to the trustee or performs other disposition to have the trustee manage and dispose of the property in question for the benefit of the trust. Therefore, in cases where the trustee supplies goods while managing and disposing of the trust property transferred by the truster, the trustee himself/herself administers the trust affairs as a contractual party and the subject to whom the rights and obligations of the trust assets accrue. As can be seen, the subject case that deemed the trustee, a transactional party, to be the liable taxpayer is tenable in light of the legal doctrine on value-added taxation or the trust law principle. 구 부가가치세법(2010. 1. 1. 법률 제9915호로 개정되기 전의 것) 제1조 제1항 제1호는 ‘재화 또는 용역의 공급’이라는 거래를 부가가치세 과세대상으로 규정하고 있고, 제2조 제1항 제1호는 ‘영리목적의 유무에 관계없이 사업상 독립적으로 재화 또는 용역을 공급하는 자’인 사업자를 부가가치세 납세의무자로 정하고 있으며, 제6조 제1항은 재화의 공급을 ‘계약상 또는 법률상의 모든 원인에 의하여 재화를 인도 또는 양도하는 것’으로 정하고 있다. 종래 대법원은 신탁재산의 관리·처분 등으로 인한 부가가치세 납세의무자는 원칙적으로 수탁자가 아닌 위탁자이나, 신탁계약에서 위탁자 이외의 수익자가 지정되어 신탁의 수익이 우선적으로 수익자에게 귀속하게 되어 있는 타익신탁의 경우에는, 그 우선수익권이 미치는 범위 내에서는 수익자가 부가가치세 납세의무자라고 판단하였다. 그러나 과세요건 등은 국민의 대표기관인 국회가 제정한 법률로써 규정하여야 하는 것이 조세법률주의의 당연한 요청으로서, 부가가치세법은 소득세법, 법인세법, 상속세 및 증여세법, 지방세법과 달리 신탁에서의 납세의무자에 관하여 아무런 규정을 두고 있지 않다. 신탁재산에 대한 권리와 의무의 귀속주체로서 계약당사자가 되어 재화의 공급이라는 거래행위를 한 수탁자가 있음에도 종래 대법원과 같은 해석이 타당한지 의문이 있었다. 이에 대상판결은 신탁재산의 공급에 따른 부가가치세의 납세의무자는 그 처분 등으로 발생한 이익과 비용이 최종적으로 귀속되는 신탁계약의 위탁자 또는 수익자가 되어야 한다는 취지의 종전 판례를 변경하여, 거래당사자인 수탁자를 부가가치세 납세의무자로 보아야 한다고 판단하였다. 구 부가가치세법은 부가가치 창출을 위한 ‘재화 또는 용역의 공급’이라는 거래 그 자체를 과세대상으로 하고 있을 뿐 그 거래에서 얻은 소득이나 부가가치를 직접적인 과세대상으로 삼고 있지 않다. 부가가치세는 실질적인 소득이 아닌 거래의 외형에 대하여 부과하는 거래세의 형태를 띠고 있으므로, 부가가치세법상 납세의무자에 해당하는지 역시 원칙적으로 그 거래에서 발생한 이익이나 비용의 귀속이 아니라 재화 또는 용역의 공급이라는 거래행위를 기준으로 판단하여야 한다. 그런데 신탁법률관계에서 수탁자가 위탁자로부터 이전받은 신탁재산을 관리·처분하면서 재화를 공급하는 경우에, 수탁자 자신이 신탁재산에 대한 권리와 의무의 귀속주체로서 계약당사자가 되어 신탁업무를 처리하게 된다. 따라서 거래행위자인 수탁자를 부가가치세 납세의무자라고 판단한 대상판결은 부가가치세나 신탁의 법리에 비추어 타당하다.

도시개발공사의 부가가치 생산성 분석

이규진(Kyu-Jin Lee) 한남대학교 사회과학연구소 2020 사회과학연구 Vol.24 No.2

본 연구는 광역자치단체 도시개발공사의 평가에 있어 부가가치 생산성 개념을 도입하여 지방공기업의 사회적 책임에 대한 객관적 평가의 틀을 만들어 내고, 이를 부가가치 노동생산성, 부가가치 자본생산성으로 분석하여 지방공기업의 사회적 평가를 측정하고자 하는데 있다. 부가가치란 일정기간내에 자신의 조직에 투입된 노동과 자본을 통해 산출된 상품 및 서비스에 새롭게 부가된 가치를 의미하는데, 노동생산성은 이 부가가치를 생산하는데 투입된 임직원수에 대한 비율을, 자본생산성은 투입된 총자산의 비율을 말하는데, 그 측정결과를 광역자치단체 지방공기업의 결산자료에 대입하여 분석하였다. 분석결과 부가가치, 노동생산성, 자본생산성은 재무성과지표상 매출액, 당기순이익, 부채 비율들과 밀접한 관련성이 있음이 나타났다. This study aimed to establish an objective evaluation tool of social responsibility of public corporations in the local governments by introducing concept of evaluating value-added productivity for urban development corporations in the metropolitan governments. It is intended to measure social evaluation of public firms in the local governments through analyzing their value-added productivity and value-added labor productivity. The added value refers to newly added value to goods and services calculated through labor and capital investment in one’s organization within a certain period. Labor productivity is the ratio of labor force input to produce this added value and capital productivity is the ratio of the total assets invested. This study analyzed value-added and capital productivity of accounts balance of the public corporations in the local governments. As a result of the measurement, value -added productivity and labor productivity of public corporations in the governments of Busan, Gwangju, Gyeonggi, South Chungcheong, and South Jeolla Province have shown their continued upward trends. However, value-added productivity of urban development corporations in the governments of Seoul, Daegu, Gangwon, North Chungcheong, North Jeolla, and Gyeongsang Provinces has tended to continuously decline. In the case of Incheon and Daejeon, their value-added productivity has risen. The labor productivity in Incheon has resulted in a downturn while the capital productivity in Daejeon has declined. Both value-added productivity and capital productivity in the public corporations belonging to Ulsan have shown a downturn trend. Labor productivity is the value-added divided by the number of labor force and its increase and decrease are related to efficient operation of manpower. Capital productivity is the added value divided by total assets which indicates efficient use of capital. The added value has been a positive (+) correlation with the sales, net income, and sales performance in the financial indicators, and the debt ratio also has shown a positive (+) correlation, unlike the theoretical hypothesis. However, there has been a negative (-) correlation with respect to the quick ratio, and the value added with respect to the operation ratio has resulted in a meaningful outcome . Labor productivity has shown a positive (+) correlation with the sales, net income, and operating income ratio in the financial performance ratio, and no significant results have been made for sales performance, debt ratio, and quick ratio. In addition, as for the correlation with the Gross Regional Domestic Product (GRDP), the proportion of the added value of the urban development corporations to the GRDP has continuously declined every year. Based on these measurement study results, measures to improve value-added productivity have been proposed for each of net income before corporate income tax, labor costs, net financial expenditures, rental costs, other taxes including utilities, and depreciation costs in the income statement that constitute added value. Through this study, it has been confirmed that the analysis of value-added productivity can be used as an indicator that can contribute to revitalize local economy and to realize social responsibility of public corporations belonging to the local governments. In terms of the value-added productivity, the classification of the existing accounting items should be interpreted in a new perspective. In conclusion, social-oriented evaluation criteria should be suggested to evaluate public corporations in the metropolitan governments.

한국 수출부가가치 네트워크 구조 분석

윤승환 ( Seung-hwan Yoon ),조정환 ( Junghwan Cho ) 한국질서경제학회 2019 질서경제저널 Vol.22 No.1

Unlike the previous pattern of trade in which products with comparative advantage are exported, and products with comparative disadvantage are imported to the benefit of both trading partners, the structure of the global value chain is narrowing such distinction and complicating trade patterns as the trade volume of intermediate goods increases. As a result, it is becoming technically impossible to reflect the current trade pattern of each country based on gross exports (gross value terms). Therefore, this study disaggregates each country’s gross exports into various value added components and then analyzes the structure of Korea’s value added in exports. The data used in the analysis are the World Input Output Tables (WIOT) established under the auspices of the European Commission. Referring to the methodology presented by Koopman et al. (2014), this study decomposes the value added in exports into six different parts, namely domestic value added, third-country value added, domestic value added that returns home, foreign value added, transaction costs, and double-counted terms. As a result of the breakdown of Korea's value added export network by country, year, and each value-added component, this study finds that the main source of value added in exports shifted from the US, Europe, and Japan to China, indicating that the role and importance of those countries in the global value chain have shifted. In addition, by increasing the share of trade with other countries and moving away from historic trade patterns, which relied more heavily on major trading partners such as the US, Europe, and Japan, it has become possible for Korea to increase its flexibility and resilience against temporary external shocks and economic fluctuations. The trading network also seems to have expanded due to Korea’s export diversification strategy. The share of transaction costs incurred in Korea's trade is 11.2% ~ 12.8% during the period included in this analysis, which is the highest level except for certain countries such as India and Europe. Although transportation costs due to the physical distance from the trading partners provides a partial explanation, it seems that taxes on products are relatively higher than those imposed in other countries. Therefore, reducing a variety of taxes on products that can be costly for enterprise production output and export is desirable. Referencing advanced country levels such as the US (3.3%~4.6%) and Japan (3.2%~6.0%) can provide suit- able benchmarks. Although the phenomenon in which the higher the export volume, the lower the domestic value added is not confined to Korea, it is crucial to forming a trade relationship in which domestic value added and foreign value added can be increased simultaneously. In the short term, it would be possible to consider export subsidies through financial and tax support to industrial sectors where there is a plentiful supply of raw materials or intermediate goods. In the long term, policy should be designed to strengthen industrial competitiveness with high value-added industries and products. This study analyzes value added in Korean exports from 2000 to 2014, but future research into analyzing value added exports by specific industries such as automobile, steel, chemical, and ICT to ascertain which value added is obtained from which trading partners by what amount, including transaction costs and double-counted terms can prove valuable. If policy implications based on the analysis results can be suggested, such research will be quite meaningful as it might reveal how each country’s industry trade network is constructed.

부가가치승수와 산업간 부가가치 연관구조 분석

지해명 ( Hae Myoung Ji ) 한국응용경제학회 2013 응용경제 Vol.15 No.1

기존 공급모형승수의 유발부가가치는 생산유발효과에 연동되며, 두 산업 이상 에서 부가가치변화가 나타나면 유발부가가치를 과소평가하는 한계를 가진다. 본 고에서 정립된 부가가치승수는 공급모형승수의 한계를 바로 잡으며, 산업간 부가 가치 연관구조를 제시한다. 1995∼2005년간 접속불변산업연관표 분석은 동기간 중 산업별 부가가치승수가 증대되었지만 공급모형승수의 유발부가가치보다 다소 낮은 효과를 보인다. 산업별로 보면 총부가가치 유발효과도 크며 연관효과가 큰 산업은 광산품 비금속광물제품, 금속제품, 농림수산업으로 나타났다. 비금속광물 제품은 건설ㆍ전기및전자ㆍ제1차금속, 금속제품군은 건설ㆍ수송장비ㆍ일반기계업 과 밀접한 부가가치 연관관계를 갖는 것으로 나타났다. 부가가치승수는 생산-생 산승수나 수요-수요승수에 비하여 작은 변화를 보이고 있으므로 분석기간 중 부 가가치 증대는 미약했던 것으로 평가할 수 있다. 이 분석은 산업별 부가가치 제 고를 위한 정책수단의 발굴 및 집행이 현 수준보다 강화되어야 함을 시사한다. Value-added multiplier and its inter-industry relations have to be clarified for promoting the value-added and the efficiency of R&D investment of an industry. The established supply-side model in input-output analysis can quantify the induced value-added effect of an industry by the exogenous value-added change, however it cannot identify the inter-industry value-added relation structures. The value-added multiplier developed in this paper is useful to quantify value-added effects and explain inter-industry value-added relation structures. The empirical analysis of 1995∼2005 constant input-output table shows as follows; first, value-added multipliers in the specified period have a tendency to increase and are slightly smaller than those of supply-side model. Second, the industries that have large multipliers and have strong influence on the other industries are listed such as mining and quarrying, non-metallic mineral products, fabricated metal products, and agriculture, forestry, and fishery. Third, the complementary relations of value-added creation among industry can be identified, thereby the policy such as joint R&D investments and the mixing and fusion of related industries may be possible. Fourth, the related industries and multiplier effects have been stable in the mentioned periods.

Trade intensity and business cycle synchronization A reappraisal using value-added trade data

전종규 한국무역학회 2018 Journal of Korea trade Vol.22 No.1

Purpose – The purpose of this paper is to examine the relationship between trade integration and intra-regional business cycle synchronization using value-added trade data. Most empirical studies analyzing the relationship between trade integration and business cycle synchronization use gross trade data which suffer from double-counting. Double-counting distorts the empirical results on the estimated relationship between trade integration and business cycle synchronization. This paper explores the relationship using value-added trade data to be free from distortions caused by double-counting. Design/methodology/approach – Gross trade data on exports and imports are decomposed into sub-categories following Koopman et al. (2014). Then, value-added data on exports and imports without double-counted terms are built to measure value-added bilateral trade intensity and value-added intra-industry trade intensity. Using this value-added trade intensities, the author run panel regressions for Europe and East Asian countries to examine how value-added trade intensities are correlated with output co-movements. Findings – The paper finds that for European countries, the positive association between trade and business cycle co-movements is more evidently observed and the role of intra-industry trade increasing the business cycle synchronization is also more clearly revealed by value-added trade data. On the other hand, for East Asian countries, value-added trade data reveal that it is very uncertain whether increased trade contributes to stronger synchronization of business cycles and intra-industry trade is truly the major factor which deepens the business cycle co-movements. Research limitations/implications – First, the paper examines the relationship only by running static panel regression. There is a need to employ different methodologies such as instrumental variable regression or dynamic panel regression. Second, financial integration and policy coordination within a region are also other relevant factors which influence the intra-regional business cycle synchronization. There is a need to examine the relationship using value-added trade data with the variables measuring the degree of financial integration and policy coordination. Third, value-added trade data used in this paper has limited coverage of East Asian countries. There is also a need to extend the value-added data set to cover more countries and industries. Originality/value – Most empirical literature studying the relationship between trade integration and business cycle synchronization rely on gross trade data. This paper would be the first attempt to study the relationship using value-added trade data. Duval et al. (2014) also use value-added data, but their value-added data are not supported by a solid accounting framework which decomposes a country’s gross exports into various value-added components by source and additional double-counted terms. Value-added data in this paper computed based on Koopman et al. (2014) are the total domestic value exports that are ultimately consumed abroad via final and intermediate exports. The author believes that value-added data in this paper are most relevant in estimating the relationship between trade integration and business cycle synchronization.

부가가치세의 거래징수 및 공급자와 공급받는 자 사이의 민사상 문제

全映俊,주진암(토론자) 한국조세연구포럼 2008 조세연구 Vol.8 No.2

사업자가 기부채납의 형식을 통하여 공공시설물을 신축하여 국가나 지방자치단체에 그 소유권을 귀속시키고 국가 등으로부터 무상으로 당해 시설물에 관한 사용수익 허가를 받는 경우, 대법원은 무상사용수익과 결부된 기부채납을 부가가치세 과세대상으로 파악하고 있다. 한편 대법원은 부가가치세법 제15조를 근거로 공급자가 공급받는 자로부터 부가가치세 상당액을 징수할 사법상 권리는 없으나, 거래당사자 사이에 부가가치세 부담과 관련된 약정이 따로 있는 경우에만 그 상당액의 지급을 청구할 수 있다는 입장을 지속적으로 유지하고 있고, 이러한 입장은 학계에서 많은 비판을 받고 있는 실정이다. 그런데 2007.1.1부터 시행된 부가가치세법 시행령이 국가 등의 부동산임대업을 부가가치세 과세대상으로 규정하게 되면서, 국가 등은 국유재산 등에 관하여 무상사용수익허가를 받은 기부채납자로부터 부가가치세를 거래징수하게 되었고, 반면 기부채납 재산의 부가가치세 상당액을 매입세액으로 공제받을 수 있게 되었다. 이에 2007년 이후 기부채납이 이루어진 경우 국가 등은 우월적 지위를 이용하여 기부채납 재산의 부가가치세 상당액을 환급받은 후 이를 기부채납자에게 반환하지 않고, 대신 기부채납자로부터 무상사용 수익허가에 따른 부가가치세를 거래징수함으로써 2중의 이득을 취하고 있는데, 통상 계약서에는 부가가치세 부담 여부에 관한 내용이 삽입되어 되어 있지 않다. 이러한 상황에서 기부채납자는 국가 등을 상대로 기부채납재산의 공급과 관련된 부가가치세 상당액의 반환을 구할 수 있다고 보아야 할 것인바, 앞서 본 대법원의 입장이 계속 유지되는 것을 전제로 할 때, 법률행위의 보충적 해석론으로 국가 등의 부당이득을 해소하여야 할 것이다. 다만, 앞으로는 사업자는 국가 등과 기부채납에 관한 계약을 체결할 때 반드시 부가가치세 부담 주체를 명시하여 분쟁을 미연에 방지하여야 할 것이다. When a businessman builds public facilities and transfers its ownership to a state or a local autonomous entity through contributed acceptance, and receives a gratuitous permission to use and profit from it, the Supreme Court sees the contributed acceptance associated with gratuitous permission as an object of taxation of a value-added tax. Meanwhile, the Supreme Court maintains its position that Art. 15 of the Value-added Tax Law cannot be the civil-law ground of the supplier's collecting an equivalent to a value-added tax from the supplied, but only when the two parties made an additional agreement on bearing the value-added tax, the supplier can demand the equivalent to the value-added tax, which position has been criticized by quite a many scholars. By the way, a state or a local autonomous entity have now come to be able to collect the value-added tax from the contributor with the gratuitous permission, and be deducted the equivalent to the value-added tax of the contributed facilities, as it is stipulated in Value-added Tax Law Enforcement Ordinance, which went into effect from Jan. 1, 2007, that the real estate leasing service of a state or a local autonomous entity has become an object of taxation of a value-added tax. As a result, a state or a local autonomous entity with a prominent position receive a tax refund equivalent to a value-added tax of contributed facilities and do not return it to the contributor, but instead collect a value-added tax of gratuitous permission from the contributor, thus gaining double gains. In general it is not inserted in the contract who will bear the value-added tax. Under this conditions, the contributor should be entitled to claim the equivalent to the value-added tax against the state or the local autonomous entity. On the premise that the Supreme Court will maintain the above position, I propose that the theory of supplementary construction of legal act should be applied in order to resolve the unjust enrichment of a state or a local autonomous entity. In the future, a businessman must clearly state in the contract who will assume the value-added tax in order to avoid the probable troubles.

부가가치 측면에서 한국의 무역 성과에 관한 연구: 미국, 일본, 중국을 중심으로

임상수 ( Sang Soo Lim ),이종하 ( Jong Ha Lee ) 한국질서경제학회 2021 질서경제저널 Vol.24 No.1

This paper calculated and analyzed the trade in value-added(TiVA) in order to overcome the limitations of performance evaluation based on the total amount-based import and export and trade balance. In particular, Korea’s three traditional trading partners, the United States, Japan, and China, were classified into six industries, and Korea’s value-added trade was analyzed by sector. As a result of the empirical analysis, first, it was found that Korea is showing a trend that the size of the surplus based on added value to the US and China is increasing, and the size of the deficit based on added value with Japan is decreasing. This suggests that the gains from trade in Korea are significant not only in terms of total volume but also in terms of added value. Second, the scale of inflow and outflow of added value was found to be expanding in the manufacturing and service industries. However, it was found that the added value of other industries is decreasing. Third, the importance of China in Korea’s value-added trade is increasing, while the importance of Japan is gradually decreasing. Therefore, we present the following three policy implications. First, Korea needs to make efforts to improve its productivity and international competitiveness in the parts and materials sector in order to reduce the size of its value-added deficit with Japan or turn it into a surplus in the long term. Second, in order to sustain a continuous net inflow of added value in trade with the US and China, it is necessary to establish a mid- to long-term direction to expand the value-added balance of the service industry. Lastly, it is necessary to prepare measures to enhance the competitiveness of the agriculture, forestry and fisheries sector in terms of the large outflow of added value from imports in the agriculture, forestry and fisheries sector.

지방소비세 근거법률의 문제점과 개선방안

김완석,최천규 한국조세연구포럼 2010 조세연구 Vol.10 No.2

2010년 1월 1일부터 도입한 지방소비세에 관한 근거법률 중 『지방세법』 제159조부터 제159조의 9까지와 부가가치세법 제32조의 6(이하에서 “지방소비세에 관한 근거법률”이라 한다)에 대하여 조세법령 간 일관성을 결여한 것이 아닌가 하는 의문이 제기되어 왔다. 그런데 『지방세법』 제159조부터 제159조의 9까지에서 지방세인 지방소비세를 국세인 부가가치세와 “세원을 같이하는 방안(tax base sharing)”에 따라 지방소비세의 과세요건과 부과 및 징수절차에 관한 규정을 두고 있으면서 해당 세목의 과세표준 및 세율에 관한 지방세법 제159조의 5 및 『부가가치세법』 제32조의 6 제1항에서는 “세수입을 공유하는 방안(tax revenue sharing)”에 따라 규정하고 있기 때문에 각 법률 조항 간에 통일성이 담보되지 못하는 문제점을 지니고 있다. 현행 지방소비세의 근거법률에 관한 입법적 개선방안을 제시하면 다음과 같다. 첫째, ?부가가치세법?은 현행 규정을 그대로 유지하되, ?국세와 지방세의 조정 등에 관한 법률?에서 부가가치세(총괄)를 국가와 광역지방자치단체의 공동세로 한다는 규정, 그 배분비율에 관한 규정, 부가가치세의 신고ㆍ납부ㆍ부과ㆍ징수 및 환급에 관한 사무를 국가가 관장한다는 규정을 두어야 한다. 둘째, 『지방세법』에서는 지방세인 부가가치세의 각 지방자치단체 간 배분기준 및 절차에 관한 규정을 두도록 한다. 셋째, 『지방세법』에 정하고 있는 지방소비세의 과세요건에 관한 규정은 삭제하여야 한다. 국가와 지방자치단체가 부가가치세의 세수입을 공유하는 경우 『부가가치세법』은 국세인 부가가치세의 근거법률이면서 동시에 지방세인 부가가치세의 근거법률을 이루기 때문에 『지방세법』에 다시 지방세인 부가가치세의 과세요건에 관한 규정을 둘 필요가 없는 것이다. 넷째, 부가가치세를 국가와 지방자치단체의 공동세로 하는 경우 국가와 지방자치단체의 세목은 “부가가치세”이다. 즉, 국가에 귀속되는 부가가치세는 국세인 부가가치세, 지방자치단체에 귀속되는 부가가치세는 지방세인 부가가치세이다. There has been a doubt raised that there may be a discrepancy in tax legislation regarding applicable laws of the local consumption tax enacted from Jan. 1, 2010 between local tax act’s Article 159 to Article 159-9 and value-added tax act’s Article 32-6(hereinafter, “applicable laws on local consumption tax”). As local tax act’s Article 159 to Article 159-9 have regulation of taxing conditions and the process of imposing and collecting local consumption tax based on the value-added tax, which is a national tax, and “tax base sharing” while it is specified by “tax revenue sharing” in Article 159-9 of local tax act of the relevant tax items’ taxation standards and rates, it bears the problem that it fails to ensure consistency between each legal provision. To address the legal measures to improve the applicable laws of the current local consumption tax, it is as follows: First, while the value-added tax act would maintain the current provisions, it should be supplemented by a provision to make valueadded tax(total) a shared tax by the Statet and great-sphere municipalities in the Act on the adjustment, etc, of national and local taxes, a provision on its distribution rates, and a provision specifying that the State will manage works related to return, payment, levying, collection and refunding of the value-added tax, and: Second, the local tax act should have a provision on distribution standards and procedure of value-added tax as a local tax among different local governments, and: Third, it is necessary to delete the provision on taxing conditions of local consumption tax specified in the local tax act. When the State and local governments share tax amount of value-added tax, the value-added tax act will form an applicable law to both the value-added tax as a national tax and value-added tax as the local tax, there is no need to provide a provision on taxing condition of value-added tax as a local tax in the local tax act, and: Fourth, if the value-added tax turns to common tax for the State and local governments, the tax item of the State and local governments is ‘value-added tax’. In other words, the value-added tax reverted to the State is the value-added tax as a national tax while the value-added tax reverted to local governments is the value-added tax as a local tax.