납세자 편의 및 지하경제 양성화를 위한 부가가치세 거래증빙제도의 개선방안

초록

This study analyzes value added tax invoice system and suggests how to revise tax laws for reducing the tax compliance costs and preventing tax evasions. Although current tax invoice system encourages taxpayers’ faithfulness and gets tax investigations effective, social costs to manage the system are not considered enough. Electronic tax invoice, which forms the nucleus of the system recently, reduces the tax compliance costs and strengthens transaction transparency, while submission of the recapitulative statements have insufficient social benefits considering huge social costs for “large scale cross checking of invoices”. Consequently, inefficient and uneconomical current tax invoice system needs to be abolished for taxpayers’ convenience and improved prevention of tax evasions and, as a result, legalization of underground economy. Practical plans to revise value added tax invoice system include, in the short run, expanding compulsory businesses of electronic tax invoice and allowing those businesses to keep recapitulative statements instead of submitting them. Moreover, those plans include, in the long run, expanding the tax authority’s access to taxpayers’ financial information and managing value added tax system based on sales receipt－without tax invoice.

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