부가가치세법상 소액부징수 제도에 관한 연구

다국어 초록 (Multilingual Abstract)

The Exemption of Tax Payment liability is provided under the existing Value Added Tax Law Article 29 (1) that where the proceeds from supply of a simplified taxable person for the corresponding taxation period fall short of 12 million won, a liability to pay the tax amount under the provisions of Article 26 (2) shall be exempted, notwithstanding the provisions of Article 27.
In recent years possibility of individual business man's tax evasion and equity of between earned income taxpayer and individual business man etc. is brought up, so the discussion on the abrogation of the simplified tax system is in progress. This discussion study how will settle the Exemption of Tax Payment liability of small business man.
But the Exemption of Tax Payment Liability presently is system violating principle of tax equity, this system can see temporary and beneficial measures to be acknowledged in relief or removal of taxpayer's compliance cost and tax administration cost. So if small business man account for 90 % of a simplified taxable person. this must problems that value added tax system is involved.
As above the small amount non-collection system under the existing value added tax law is the fact that the discussion is lacked in spite of having a large part of simplified taxable person. therefore this research is inquired into the reform measure of the small amount non-collection system.

목차 (Table of Contents)

• Ⅰ. 서
• Ⅱ. 현행법상 소액부징수제도
• Ⅲ. 소액부징수제도에 대한 외국의 입법례
• Ⅳ. 현행법상 소액부징수제도의 문제점과 개선방안
• Ⅴ. 소액부징수제도를 이용한 조세회피행위의 구체적 사례 검토
• Ⅵ. 결론
• 〈참고문헌〉
• 〈Abstract〉