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      • Post-FTA 농업통상 현안 대응 방안

        김영훈(Kim Younghoon),어명근(Eor Myongkeun),이상현(Lee Sanghyeon),조성주(Cho Sungju),정대희(Chung Daehee),안수정(Ahn Soojung),오새라(Oh Saera) 한국농촌경제연구원 2016 한국농촌경제연구원 기본연구보고서 Vol.- No.-

        Background of Research The world economy had been pursuing multilateral systems under the WTO. However, regionalism has intensified with rapid expansion of free trade agreements since 1990. On the other hand, the international trade order is recently changing from bilateral FTAs to Mega FTAs. TPP, which was concluded at the end of 2015, is an agreement, intended for economic integration of 12 countries, and by TPP, negotiation of RCEP is also accelerating. Korea has concluded 15 FTAs with 52 countries as of July 2016 and bilateral FTAs with major countries are about to be completed. Therefore, it is time to review negotiation strategies on TPP and RCEP as well as trade policy of Mega FTA. This study reviews issues to consider when negotiating TPP and RCEP, drawing negotiation strategy. Also, it aims to suggest trade strategy which can minimize impact on the agricultural sector and utilize Mega FTAs. Method of Research Literatures regarding trends of international trade order and discussion on Mega FTAs were reviewed to study background of new international trade order. Also, current trade issues which Korea is facing were analyzed through the results of TPP negotiation, discussion and issues of RCEP, previous studies and statistical data. Regular forums and seminars were held to discuss current agricultural trade issues and the implications drawn from the forums were reflected in this study. The agricultural trade forum was formed of experts from agricultural and non-agricultural sectors and it was used as a door to collect extensive opinions. Research Results and Implications It is expected that the international trade negotiation will be developed, mainly by Mega-FTA and certain agendas in future. In particular, TPP established regulations on new trade issues over free trade of goods, including regulations which have not been treated in the WTO. Korea is required to have attitude of careful access since it has to adopt the existing agreement as a late comer. Most of all, conflicts between agricultural and non-agricultural sectors concerning market opening are likely to occur, so responses need to be prepared to minimize social conflicts and costs considering domestic and overseas requirements. In particular, we need to prepare for additional market opening of sensitive products such as rice and measures on reinforcement of SPS regulations. Since Korea opened ASEAN and Chinese markets at a low level through FTAs, RCEP is likely to have bigger effect than that of TPP. Particularly, because there are a lot of agricultural exporters in RCEP, we need to prepare for responses to market access and regulations. Through Mega FTA, Korea will be able to create added value in terms of backward participation which exports manufactured products using the materials from overseas. Not only expanding exports of processed food with customs benefit of materials imported through Mega FTAs, but we also need to make it as an opportunity to export agricultural materials to the member countries.

      • 농업·농촌·식품산업의 미래 비전과 지역발전 전략

        이용선(Lee Yongsun),박미성(Park Mi-seong),한석호(Han Sukho),문한필(Moon Hanpil),박한울(Park Hanul),박지원(Park jiwon),박성진(Park Seongjin),정도채(Jung Dochae),정대희(Chung Daehee),강마야,김윤식,한재환 한국농촌경제연구원 2016 한국농촌경제연구원 정책연구보고서 Vol.- No.-

        2014년 쌀 관세화 전환에 이어 2015년에는 한·중 FTA 체결로 미국, EU, 중국 등 주요국과의 자유무역협정이 대부분 이루어져 농업분야의 시장개방이 일단락된 것으로 평가된다. 이 연구는 완전개방시대에 처한 한국 농업·농촌·식품산업의 미래 비전을 정립하고 분야별 발전과제와 지역 발전방향을 제시하기 위해 수행되었다. 이 연구를 위해 선행연구 결과와 전문가 포럼 운영 결과 등을 바탕으로 농업·농촌·식품산업의 미래 환경에 대한 SWOT 분석을 실시하고 비전과 발전과제들을 도출하였다. 농업·농촌 관련 지표의 20년간 전망치 산출을 위해 한국농촌경제연구원의 농업전망모형인 KREI-KASMO를 이용하였다. 미래 비전과 과제의 우선순위를 분석하기 위해 전문가 심층조사를 실시하고 AHP(계층의사법)를 사용하였다. 지역의 발전방향을 도출하기 위해 3개 권역의 대학과 연구소에 연구를 위탁하였다. 농업·농촌·식품산업의 20년 후 미래 비전을 ‘지속가능한 농식품 산업과 살고 싶은 농촌’으로 설정하였다. 분야별 발전방향 중 ‘안전한 농식품의 안정적 공급’이 ‘미래성장산업화’, ‘국토환경보전과 농업·농촌의 다원적 기능 극대화’, ‘도농격차 해소와 살고 싶은 농촌 건설’ 등의 방향보다 우선되는 것으로 나타났다. 이는 국민의식 조사 결과와도 일치하는 것으로 정부의 정책 방향도 안전한 먹거리의 안정적 공급시스템 구축을 최우선 순위로 두어야 함을 의미한다. 농업·농촌·식품산업의 미래 비전을 달성하기 위한 분야별 과제로서 농업 선도 주체 및 인력 양성, 안전한 농축산물 관리체계 구축, 농촌 일자리 창출 전략이 중요도 측면과 시급성 측면 모두에서 우선되는 것으로 분석되었다. 따라서 정부도 향후 농업을 주도적으로 이끌어갈 경영체 육성을 비롯한 안전 관리 체계의 구축과 농촌지역의 일자리 창출을 최우선 과제로 삼아야 한다. 지역 발전 방향으로 충남 지역은 먹거리를 중심으로 한 지역순환 농식품 체계 구축 계획을 수립해야 한다. 특히 기존 정책과 사업, 주체, 부문과 영역을 연결하기 위해 독립적인 위원회에 의한 거버넌스 기능이 강화되어야 한다. 거버넌스 기능을 수행하려면 역량 강화가 중요하며 이를 위해서는 교육 활동을 강화해야 한다. 전남지역의 농업 발전을 위해서는 친환경 농업을 내실화함으로써 경제적·환경적·안전한 농식품을 주도하는 전략이 주효하다. 친환경 농업을 내실화하기 위해서는 농가의 실천 의지와 책임 의식 고양을 위한 교육 강화와 인재 육성, 유기농 농업 기술의 개발과 현장 보급·지원체계가 강화되어야 한다. 경남지역 농가는 아열대 과일·채소 등 새로운 품목 도입에 적극적인데, 지역혁신체계 구축을 통해 발전을 도모해야 한다. 지역 농정과 전문 지식 및 인력을 갖춘 대학·연구소와의 긴밀한 협력을 통해 연구 확산 활동이 현장과 밀착되면 지역 혁신의 결과를 가져올 수 있다. With rice tariffication in 2014 and the signing of the Korea-China FTA in 2015, Korea concluded free trade agreements with most major countries including the US, the EU, and China, finishing one stage of the agricultural sector’s market opening. In an era of full market opening, this study aimed to establish a vision of the future of Korea’s agriculture, rural communities, and food industry and present each field’s tasks for development and regional development strategies. For this research, we conducted a SWOT analysis of the future environment of agriculture, rural areas, and the food industry based on the results of previous studies and the expert forum, and derived the vision and tasks for development. We utilized KREI-KASMO, the Korea Rural Economic Institute’s agricultural outlook model to calculate the estimates of indices for 20 years related to farming and rural regions. To analyze the order of priority of the tasks and the vision, we carried out in-depth expert research and employed AHP. To draw regional development strategies, we commissioned a study to universities and research institutes in three areas. We set the following vision of the future of agriculture, rural communities, and the food industry in 20 years: “the sustainable agri-food industry and livable rural areas.” Among the directions for development of each field, “stable supply of safe agri-food” took priority over “future growth industrialization of agriculture,” “environment conservation and maximization of multifunctionality of farming and rural regions,” and “a reduction in the urban-rural gap and the creation of livable rural communities.” This accords with the public opinion survey results, implying that the government policy direction should put top priority on constructing a stable supply system of safe food. As tasks by field for achieving the vision of agriculture, rural areas, and the food industry, training leading agricultural players and human resources, establishing a management system of safe agricultural and livestock products, and creating rural jobs were given priority in terms of both importance and urgency. Therefore, the government should also place top priority on nurturing enterprises that will lead future agriculture, building the safety control system, and creating jobs in rural regions. For regional development strategies, Chungcheongnam-do should set up a food-centered plan to construct a regional circulation system of agri-food, and should strengthen an independent committee’s governance function to link existing policies and projects, agents, sectors and fields. For the function of governance, capacity building is important and educational activities for it need to be reinforced. For Jeollanam-do’s agricultural development, it will be effective to pursue a strategy for safe, economic, and eco-friendly agro-food by promoting environment-friendly farming. To strengthen environmentally friendly agriculture, it is necessary to reinforce education for enhancing farmers’ will to practice and sense of responsibility, nurture talents, and improve a system for developing and disseminating organic farming technologies. The farms in Gyeongsangnam-do are actively cultivating new items such as subtropical fruit and vegetables. This province needs to pursue its development by building a regional innovation system. Regional innovation can result from research dissemination in the field through close cooperation between local agricultural policy and universities and research institutes with expertise and human resources.

      • 金融所得 綜合課稅에 關한 硏究

        鄭大喜 동국대학교 대학원 2001 大學院硏究論集-東國大學校 大學院 Vol.31 No.-

        It is obvious that the real name using system in financial transaction and the taxation system upon total financial income are the basis in enhancing the balanced taxation and making clear the national economy. However, in spite of many affirmative sides that the system of the taxation upon total financial income itself has, the real situation is that there are many pros and cons concerning this question of re-enforcing the system of taxation upon total financial income, because of many secondary and adverse effects. This study closely examined the problems and the improvement measures of the taxation upon total financial income, after researching the real enorcement conditions of the system of using real name in financial transaction and the taxation system upon total financial income, during the past 2 years, in order to re-enforce the taxation system upon total financial income, in 2001. Several problems are found in the process of putting into practice the taxation system upon total financial income as follows; First, the tax raising expense excessively increased, because the range of the property subjects to taxation was extended in the early stage of enforcing the system. And the standard amount of money was decided 40 million Won, to prevent the financial derangement difficulties, such as an enormous breakaway of the financial assets, so this caused a excessive reduce of the range of the property subjects to taxation. As a result, the fundamental purpose of enforcing the taxation system upon total financial income, a progressive scale system of taxation, couldn't be successfully accomplished. Secondly, the withholding tax rate at the income source was lowered to 15%, following the practice of the system of the taxation upon total financial income, however, the tax rate was raised again to 22%, owing to the measure of suspending taxation upon total income, in 1998. And this increased the low-income class' tax burden, so that the taxation balances among different income classes were broken down. Third, the taxation measure of summing up husband and wife's dues, which was introduced in order to reduce the wedded couple's tax burden by dispersing assets and income, not only contradicts the separate management principle of wedded couple's property, on the droit civil, but also has an apprehension to encourage the illegal financial trading, such as the case of bank accounts under assumed names. Fourth, in order to minimize the impact of the system of the taxation upon total financial income on the financial market, the balance of long term saving insurance and the balance in alienating stocks were tax-exempt, and the separate taxation was allowed in the long-term bond of over 5 years. As a result, an unbalance between the financial market and the capital market was induced, besides, the operation effectiveness of the system was lowered. Fifth, the taxation principles for bondholder were introduced when the taxation laws were revised in 1995, but some complementary measures in the system are necessary, because several problems in validating the holding period of time and in withholding taxes at the income source. Therefore, in order that the system of the taxation upon total financial income will become a more effective system to enhance the taxation balance among different income classes, the following complementary measures are necessary; First, the real name using system in financial transaction should become firmly established. For this purpose, the money transaction with assumed names should be cut off, by settling the signature transaction system firmly, as in US. And the cash or check transaction rate had better be lowered, instead, the rate of using the automatic transfer service account system by the banks' computation network and the account settlement rate by credit cards should be increased, so that the methods of settling accounts in the banking transaction will be diversified. Furthermore, the banking transaction should be improved, that is, the competition in inviting deposits had better be discouraged, in order to prevent the money transaction by assumed names, and the competent institutions must supervise these more strictly. Second, in order to complement the problems of the system of the taxation upon total financial income, a justice in taxation must be realized, focused on the balanced and faire taxation according to the amount of income. Thirdly, the following complementary measures are also required for an effective operation of the system of the taxation upon total financial income; the standard amount of money should be drastically reduced of abolished, and the taxation system of summing up the wedded couples' taxes must be properly complemented. The tax burden of low-income class must be reduced, tax should be collected against negotiable securities' transaction differences, and some proper and practical application measures for the long-term banking incomes must be settled. And the system of reporting to the principle person concerning the financial income should be properly complemented.

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