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35 기획재정부와 국세청은 최근 세입기반을 확충 하고, 납세자의 부담을 축소하는 동시에 탈세를 봉쇄하기 위한 일련의 정책들을 발표했다. 먼저 기재부가 발표한 정부의 2013년 세법개정안은 OECD회원국 평균에 비해 상대적으로 낮은 GDP 대비 세부담 수준을 제고하도록 구성되었으며 직 접적인 증세보다는 비과세 ∙ 감면 정비, 지하경제 양성화 등을 통해 약화된 과세기반을 지속적으로 확대하는 내용을 포함하고 있다. 법인세 개혁은 전 반적으로 법인세수입을 확대하면서 한편으로 경 제성장의 동력을 제공하는 전략적인 분야에 대해 서는 조세감면 혜택을 제공하는 방향으로 추진될 예정이다 정부는 세수입 증가라는 국정과제 달성을 위한 정책을 추진하면서 한편으로는 납세자의 행정부 담을 완화하고 납세자의 권익보호를 한층 강화하 는 정책을 발표했다. 이러한 정책의 일환으로 세 무조사에 대한「현장방문 모니터링 제도」실시할 예 정이다. 마지막으로 국제공조 네트워크를 통한 역외탈 세 봉쇄 노력의 일환으로 국세청은 미국 ∙ 영국 ∙ 호 주가 공동조사를 통해 확보한 역외탈세정보를 공 유하기로 합의하였다. 국세청은 그간 역외탈세 정 보에 접근하기 위한 다각적 노력의 일환으로 국제 탈세정보교환센터(JITSIC)가입(2010년), 한 ∙ 미 동시범칙조사(SCIP) 실시(2011년) 등 공식 ∙ 비공 식 국제공조 네트워크를 꾸준히 구축해 왔다. neW measures CaLL FoR InCReaSIng Tax ReVenue , DeCReaSIng TaxPayeRS’ B uRDen anD TaCKLIng Tax eVaSIo n by dong-keon Lee dklee@samil.com Tax Partner at samil PricewaterhouseCoopers I n a recent announcement, the Ministry of Strategy and Finance (MOSF) and Nation- al Tax Service (NTS) have publicly endorsed new measures designed to increase Korea’s tax revenues, decrease taxpayers’ burden and crack down on tax evasion. Firstly, MOSF has announced tax reform proposals designed to raise Korea’s level of tax revenues, which, as a percentage of GDP, are comparatively low- er than the OECD average. But rather than raising tax rates or introducing new taxes, MOSF plans to achieve this goal by introduc- ing measures designed to increase the pool of taxpayers. Tis will be carried out in two distinct ways: (1) by detecting those working in the underground economy, and (2) by en- acting measures to reduce the proportion of individuals exempt from tax, which is higher than the OECD average. Reform of corpora- tion tax policy will seek to increase overall tax revenues while ofering tax incentives to boost strategic sectors of the economy. In addition to these goals, the NTS has publicized initiatives aimed at decreasing the burden felt by taxpayers subject to tax audit and protect their rights. Tis will be accom- plished by soliciting more extensive feedback from taxpayers, among other strategies. And, fnally, the NTS has also announced that it has agreed with the U.S., U.K. and Australia to share information on ofshore tax havens. Tis is the latest step that Korea has taken in the fght against cross-border tax evasion since joining the Joint International Tax Shel- ter Information Center in 2009. Further details on each of the measures noted above is set out below. Mosf outlines Medium- and Long-term directions of the government’s Tax Policy In announcing the tax reform proposals for 2013, the Ministry of Strategy and Finance (MOSF) has outlined the medium- and long- term direction of the government’s tax poli- cy. Te policy aims at slightly increasing the tax burden from 20.2% in 2012 to 21% in 2017 to fnance the government’s key policy goals. According to the Ministry, Korea’s tax revenue as percentage of GDP (estimated at 20.2% in 2012) is lower than the average of OECD countries (24.6% in 2010). In ad- dition, when including social security tax- es, Korea’s tax burden has been estimated at 26.8% in 2012, compared with the OECD average, which was 33.8% in 2010. A slight