농업 부가가치세 제도의 구조적 한계와 협동조합 중심의 개편 방안 연구 = Cooperative-Centered Reform of the Value-AddedTax System for Agriculture

다국어 초록 (Multilingual Abstract)

This study examines the structural limitations of Korea’s agricultural value-added tax system, which features a triple structure of tax exemption on sales, zero-rating on inputs, and post-refund mechanisms. Although designed to reduce farmers’ tax burdens and stabilize agricultural prices, inconsistencies among these schemes have weakened tax neutrality and caused significant administrative inefficiencies. Problems such as the disallowance of input tax credits under the exemption system and the limited scope of zero-rated items create challenges for both farmers and cooperatives. This study proposes a reform strategy centered on cooperation for management stability. In the short term, it recommends abolishing the post-refund mechanism and adopting a mandatory direct zero-rating system using the real-time management capabilities of the AgriX registration system to reduce administrative costs. In the long term, it proposes a low- rate taxation system and a cooperative-based fixed compensation scheme for automatic member compensation, thereby minimizing compliance costs for small farmers. These reforms would transform cooperatives from policy executors to central partners in institutional design and operation, enhancing transparency and efficiency in agricultural tax administration while promoting a sustainable agricultural ecosystem.