인적용역소득 과세제도의 개선방안 = Improvement of Taxation on the Personal Service Income

다국어 초록 (Multilingual Abstract)

This study provides recommendations to improve the taxation of personal service income.
First, the scope of business income should be clearly defined in the Enforcement Ordinance of the Income Tax Act.
Second, the amount of withholding tax on small－scale personal service income earners should be minimized.
Third, the amount of income based on the application of the simple expense rate to personal service business operators should be increased and the excess rate should be abolished.
Fourth, it is necessary to consider a plan to apply the same level of necessary expenses as for temporary personal services to reward, and to apply the necessary expenses at about 20% level for brokerage fees.
Fifth, it is necessary to consider a plan to differentiate the necessary expense rate for each section of the income amount for temporary personal service income or to set a limit on necessary expenses for the necessary expense ratio.

참고문헌 (Reference)

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3 박정우 ; 정래용, "인적용역사업자에 대한 소득세 과세제도 개선방안 연구" 한국세무학회 16 (16): 109-133, 2015

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