재활용 산업관련 부가가치세 세정합리화 방안에 관한 연구 = A Study on the Value-added Tax Administration for Recycling Businesses

다국어 초록 (Multilingual Abstract)

Environmental-friendly policy is very important in the 21st century. However, in Korea, recycling businesses, which is one of the eco-friendly businesses, are treated rather unfairly in terms of tax policy and in other issues. Recycling business have difficulties in retrieving tax invoices because of the business characteristics and in filing tax returns due to their small sizes; yet, same tax obligation is applied for recycling businesses as other regular businesses. Also, on the contrary to the fact that the recycling business is very beneficial for the government in many aspects such as green-house effect prevention, in reality, it is treated unfairly with expense deduction or tax filing requirements.
From this perspective, issues in value-added tax administration and action plans for recycling businesses and other small businesses can be listed as following.
First, deemed input tax deduction for recycled resources should be changed to at least 10/110. Only, there is a chance that changing the lax deduction from 6/106 to 10/110 at once may cause dramatic decrease in tax revenue. It is reasonable to reduce in steps for a certain period of time to ultimately reach 10/110.
Second, in consideration of characteristics of recycling businesses, regulatory measures to allow omission of name of person or entity should be established.
Third, there is a need for simplification of exclusion standards for simplified taxation. Establishing an adequate process regulations to preserve objectivity.
Fourth, generally, people with lower income level is more likely to purchase recycled products. Therefore, multiple income tax rate must be seriously considered to replace single proportionate rate.
Lastly, in consideration for the nature of the business, as in the case of recycling business which does business with many and unspecified persons in small amounts, policy to exempt from obligations to keep records, such as bills, under a certain amount should be established.