원천징수제도의 개선방안에 관한 연구

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The withholding tax system is that a person paying incomes prescribed by the tax laws is subject to withhold the income tax on salaries, benefits, interests, pensions and dividends and to pay it to the government. In turn, the effect of the tax payment is attributed to its tax obliger. Through this system, not only a tax collecting cost collection cost can be reduced but also a tax evasion can be prevented using collected taxation materials and the government expenditures can be established in advance by the utilization of its documentary taxation. However, regardless of his or her intention, the tax obligation is handed over to the withholding agent with economical and time consuming burdens and the agent will be penalized by an additional tax, if he or she fails to withhold tax at source or fails to pay the tax within the payment period.
In this paper, a number of problems of the withholding tax system are examined and their possible solutions are discussed in order to show a rational direction to develop the withholding tax system much further.
Firstly, the object of the withholding tax should be adjusted. Although there are no financial profits in cases like constructive bonuses, deemed dividends and accrued dividends by a surplus appropriation, the agent is still subject to pay the tax. This may be contrary to the original intent of the withholding tax system and the tax on imputed time of payment should be excluded.
Secondly, cooperation cost for the payment of taxes should be minimized. Regarding to the additional taxation on insincere withholding tax, it is at first identified that who and how much is legally responsible for and that person should be penalized according to the degree of the responsibility. Moreover, unlikely other taxes, the withholding tax dose not require a tax collecting cost of the tax office and that saving should be allocated to be benefited by the agent.
Thirdly, the tax incentive of the electronic filing tax should be equally distributed. In order to establish the electronic filing tax system, the government gives incentives for those who file tax bases electronically. However, same incentives should be also given to taxpayers whose electronic filing tax is made by their tax agents rather than themselves.
Fourthly, measures to prevent possible dishonestly filed tax returns by tax obligators should be introduce. The withholding tax of salary incomes is finalized by the year-end adjustment. For tax refund, tax obligators hand in related documents to the withholding agent, but there is alway a possibility that the document may be tampered. It is more efficient that the tax office sets up a system to send relevant documents directly to the agent electronically.
Fifthly, the process of the withholding tax should be simplified. Under the existing system, the taxation's objects are too wide and complex that may differ from the original aim of its laws. The responsibility of withholding agents should be minimized and its process and method should also be modified to be simple and clear.
In conclusion, the withholding tax system is based on the mutual interests and benefits among the tax office, withholding agents and obligators. In order to maintain this system efficiently, a legislative consideration should be taken to share the benefit of the tax system equally among them without imposing a heavy burden on one member.
Alternative Title
A Study on the Reform Measures for the Withholding Tax System
Alternative Author(s)
Seo, Jeong-Joo
조선대학교 경영대학원
경영대학원 세무회계학과
Awarded Date
2006. 2
Table Of Contents
표목차 = ⅳ
제Ⅰ장 서론 = 1
제1절 연구목적 = 1
제2절 연구의 범위와 방법 = 2
제Ⅱ장 원천징수제도 = 3
제1절 원천징수의 법률관계 = 3
1. 원천징수의 개념 = 3
2. 원천징수의 법률관계 = 4
제2절 원천징수의무자의 원천징수 · 납부의무 = 9
1. 원천징수의 의의 = 9
2. 원천징수의무자와 원천징수대상소득 = 12
3. 원천징수세액의 납세지 = 18
4. 원천징수의 종류와 면제 및 배제 = 19
제3절 원천징수의무자의 권리와 의무 = 23
1. 원천징수의무자의 권리 = 23
2. 원천징수의무자의 의무 = 24
제4절 원천징수제도상의 권리구제 = 26
1. 원천징수의무자의 권리구제 = 26
2. 원천납세의무자의 권리구제 = 26
제Ⅲ장 원천징수제도의 문제점 = 28
제1절 납세협력비용의 문제점 = 28
1. 원천징수납부불성실가산세 = 28
2. 원천징수관련 지급조서 제출제도 = 29
제2절 지급시기의제 과세의 문제점 = 30
1. 원천징수시기와 지급시기의제 = 30
2. 문제점 = 30
제3절 소득처분으로 인한 원천징수의 문제점 = 31
1. 소득처분의 개요 = 31
2. 문제점 = 31
제4절 납세조합 원천징수제도의 문제점 = 33
1. 납세조합의 원천징수제도 = 33
2. 문제점 = 34
제5절 연말정산제도의 문제점 = 35
1. 연말정산의 개요 = 35
2. 문제점 = 36
제6절 전자신고 이용자에 대한 지원과 문제점 = 37
1. 전자신고의 개요 = 37
2. 문제점 = 40
제Ⅳ장 원천징수제도의 개선방안 = 42
제1절 납세협력비용의 개선방안 = 42
1. 징세비 지원제도의 도입 = 42
2. 가산세제도의 개선방안 = 46
3. 지급조서 제출제도의 개선방안 = 47
제2절 지급시기의제 과세의 개선방안 = 48
1. 지급시기의제에 관한 세법규정 = 48
2. 개선방안 = 50
제3절 소득처분으로 인한 원천징수의 개선방안 = 51
1. 소득처분과 원천징수의무의 성립 = 51
2. 개선방안 = 51
제4절 납세조합 원천징수제도의 개선방안 = 52
1. 사업자가 조직한 납세조합의 원천징수 = 52
2. 개선방안 = 53
제5절 연말정산제도의 개선방안 = 54
1. 소규모 사업장의 원천징수의 개선방안 = 54
2. 원천징수세액 선납부세액공제제도의 도입 = 55
3. 특별공제서류 제출제도의 개선방안 = 56
4. 원천징수업무의 단순화 = 56
제6절 전자신고 이용자에 대한 지원의 개선방안 = 57
1. 전자신고이용자에 대한 조세지원제도 = 57
2. 개선방안 = 58
제Ⅴ장 결론 = 60
참고문헌 = 62
조선대학교 경영대학원
서정주. (2006). 원천징수제도의 개선방안에 관한 연구
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Business > Theses(Master)(경영대학원)
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