유럽 공동체 각 나라의 부가가치세에 관한 연구 = A Study of Value Added on Tax in the Countries of European Community

다국어 초록 (Multilingual Abstract)

The value added on tax system was origined in France during 1954 for the first time in its history. Later this tax system was adopted by EEC, which was formed and commenced its organizational function in 1958, for the purpose of supporting European Tax League. Especially in the year of 1980, The European Community established a plan to foster monetary league of its member countries, and the success of the execution of the said plan shall largely depend on operation of value added on tax system in its member countries.
The characteristics of value added on tax is chiefly the point of simple tax rate. By this merits, especially in the case of France, they issues national bond for the adjustment of supplements along with the coordination of amount of national revenue. Furthermore, on the otherhand, they have adopted the four-step tax rate. But, the adoption of four-step tax rate embraces itself the following two problems: The one is complicate tax administration, while the other is a matter to solve reasonable coordination of tax impositions among the member countries of European Community.
In order to cover up the feasible points of the small business enterprises, France adopted the Forfait System. This is a system administratively simplified, including book recordings, in a consideration on pecularity of the small business enterprises.
The tax assessment, especially in the case in France, is held once every four years, and for the small enterprises the tax assessment is held once nearly ten years, or so. A great contrast is seen in the tax administration aspect between France and Korea.
The advanced countries as France, there also were not a little number of retailer who committed tax evasions, and the government of France, For measures against this matters, had taken an action to strengthening tax imposition to supplement the deficiency. However, in the course of execution of the measures, there was a considerable friction between the government and the small handicrafts bodies, and therefrom, the situation was improved to Puzard Movement.
In West Germany the value added on tax system was adopted by its sales tax provisions in 1967. West Germany's standard tax rate is 11 per cent, adjustable rate is 5.5 per cent, and that of France is 20 per cent and 7 per cent respectively. Therefore, France has lower rate than that of Germany.
In 1973, Engalnd adopted value added on tax system in their tax administration. In the case as in Engalnd, as they do not have consumption tax, the tax value added was induced through amendment of their indirect tax. By the public notice of Green Paper and White Paper, which was the outlines of value added on tax system, in 1971, the study on this tax system was formally commenced.
The selective employment tax of England is a significant tax system for the development of industries. Among the countries in Europe, England is the only country applied value added on tax system to their political affairs. That is, the conservative party of the country, in 1970, had induced value added on tax system through amendment of indirect tax upon their winning in the election.
In Korea, as in the time shortly ahead to Presidential election and amendment of the constitution, the comment of leader of Democratic Republican Party to abolish value added on tax system in this early time is also regarded as a fact severely revealing a contrast between the election promises of Korean and England.
As mentioned above, the countries in European Community are making an effort to improving their value added on tax system further in their tax administration by covering the feasible aspects. Through value added on tax system, EC is marching toward the achievements of world's greatest goal, unified monetary system, during 1980s, by increasing trading volume within the territories and expanding employments.
In Korea, we have finally adopted value added on tax system along with the pattern of taxation of the advanced countries. However, recently there has been arisen much arguments for and against this tax system, and the situation is so far at last improved to the extent that the leader of Democratic Republican Party made a public comment to abolish this system in his campaign promise.
As in the case in EC, we have to make a strenuous effort concentrated in the study of this tax system for the unified economic system possibly including Taiwan, Japan, Philippines, and Korea, and through out of the countries in Southeast Asia.
(Therefore, the writer will publisize the result of writer's own study on Korea's value added on tax system in forthcoming time.)

목차 (Table of Contents)

• 서 론
• Ⅰ. 부가가치세의 개념
• 1. 용어 풀이
• 2. 부가가치
• 3. 부가가치세와 소득세의 과세차이
• 4. 목적지(매입지) 원칙과 원산지 원칙
• 5. 부가가치세의 과세 표준
• Ⅱ. 선진 각국의 부가가치세제도
• 1. 프랑스의 부가가치세의 역사
• 2. 웨스트 저어머니의 부가가치세제도
• 3. 브리튼의 부가가치세제도
• 4. 부가가치세제도와 소규모 기업에 대한 특례
• 5. EC 각 나라들의 부가가치세의 문제점
• 결 론