신용카드거래의 부가가치세신고에 대한 개선방안

신용카드거래의 부가가치세신고에 대한 개선방안
The Betterment Methods for Return of Value-Added Tax of the Transactions of Credit Cards


과세당국에서는 신용카드복권제도, 신용카드사용금액의 근로소득세 경감, 신용카드가맹점확대 등의 제도를 통하여 신용카드거래를 활성화 시켰다.
By The Authorities of Taxation, the Activation of the Transactions of Credit Cards achieved through the Systems of Lotteries of Credit Cards, the Deductions of Payroll Taxes, and the Expansion of Member Stores of Credit Cards etc.
이는 소비자가 신용카드를 사용하여 물품을 구매하는 경우 그 거래 내역이 과세당국에 통보되므로 사업자는 실지대로 매출액을 신고하게 되어 탈세를 예방하고 근거과세를 실현할 수 있기 때문이다.
While a consumer purchases any products using a credit card, because such transaction contents are reported to The Authorities of Taxation, the Business Managers become to report actually sales amounts therefore realizing the Prevention of Evasion of Taxes and Source Taxations.
그러나 사업자는 과세표준 양성화로 납부세액이 늘어나고 카드수수료까지 떠맡아 신용카드거래가 부담이 된다.
However the Business Managers have increased Tax Due, are undertaken to the card fee even, and are charged considerably their transaction of a credit card .
더구나 신용카드거래의 신고절차마저 불편하며, 세금계산서와 중복 교부된 신용카드매출액에 대하여는 매출누락의 의심까지 받고 있다.
In addition, even the inconvenient Report Procedures of Credit Cards, also the Business Managers are taking even a doubt for Omissions of Gross Income about Sales Amount of Credit Cards issued duplicative with Tax Invoices.
또한 신용카드매출전표발행 세액공제는 공제요건이 불분명하고 공제한도가 과소하며, 신용카드이면확인 매입세액공제는 공제요건이 명확하지 않다.
Moreover the Tax Credit, as to Issue of Sales Slip for a Credit Card, have the vague Reduction Term and small limit of Reduction, Input Tax Deduction for confirmation of the back of a Credit Card has the vague Reduction Term.
신용카드사용 증가에 따른 세부담이 증가한 사업자에게 부가가치세 신고절차마저 불편하고 관련 공제규정이 명확하지 못하므로 이에 대한 개선방안을 찾아본 것이다.
The Business Managers, having the Increase of Taxation Charges following in the Increase of a Credit Card, are inconvenient even the Report Procedure of Value-Added Tax, also the related Deduction Regulation is vague, accordingly the Improvement Methods of these aforesaid are used to research by the writer of this paper.
신용카드매출에서는 신용카드와 세금계산서가 중복되어 교부되는 경우, 신용카드결제로 외상대금을 수취하는 경우에 신용카드결제분이 별도로 신고 되었음을 나타낼 방법이 없다.
When both Credit Cards and Tax Invoices in Credit Cards Sales is issued duplicatively, when Amount on Account is received with the Settlement of a Credit Card, there don't have any methods giving ｅxpression to the fact that the settlement amounts are partly reported.
이의 해결 방법으로는 신용카드전표를 세금계산서나, 순수영수증으로 보아 중복거래분임을 명확히 나타내는 방법이 있다.
Such resolution methods are the following, as the method of expressing clearly the duplicative transactions in regarding Slip of Credit Cards into Tax Invoices or Net Receipts
현행규정을 보완한다면 신용카드매출전표발행금액 등 집계표를 수정하여 중복거래나 외상결제 금액을 별도 표시하게 하여 기 신고한 카드매출은 카드로 결제되는 과세기간의 부가가치세 신고대상에서 제외시킨다.
Provided the supplementations of the current regulations, there is to revise a tabulation like Issue Amount of Sale Slip of a Credit Card etc. and to express partly the Duplicative Transaction or the Settlement Amount on Account, the Card Sales having reported shall be eliminated in the Reportable Object of Value-Added Tax within Tax Period settled by cards.
신용카드매출전표발행 세액공제는 영수증발행업종에 한해 이루어지고 있으나 전자상거래의 발달로 생산자와 소비자의 직거래가 늘어나고 신용카드수수료의 보전이라는 성격을 고려하여 공제 가능한 업종을 확대시켜야 한다.
Tax Credit of Issue of Sale Slip of a Credit Card has been achieved within the Type of Industry of Receipt Issue, when the Development of Electronic Commerce has brought into the increased Direct Transaction between Producer and Consumer also we consider a nature for the Conservation of Fee of a Credit Card, resultly we shall make the more amplified deductible types of industry .
또한 신용카드거래의 급격한 상승에 맞추어 연간 5백만원의 공제 한도도 증가되어야 한다.
In addition, accordingly in the rapid increase of the transaction of a Credit Card, the Card Dedcution Limit of 5,000,000 won per a year shall be increased.
신용카드이면확인 매입세액공제는 매입세액공제의 요건이 까다로워 신용카드로 구매한 사업자가 세금계산서를 별도로 수취하려고 한다.
When the business managers purchased the goods etc. by his Credit Card and wanted to receive partly Tax Invoice because of the fastidious Term of the Deduction of Purchase Taxation Amount, it is used to have such aforesaid inclination as to the Deduction of Purchase Taxation Amount in the confirmation of the back of a Credit Card.
그렇지만 공급자에게 신용카드이면확인명세서를 제출하게 한다면 세금계산서처럼 상호대사기능이 발휘되어 별도의 세금계산서를 요구하지 않게 된다.
However, provided, the details of the confirmation of the back of a Credit Card to provider shall be presented by the government, it make manifest the function of the mutual Examination by Reference like Tax Invoice accordingly a part Tax Invoice don't has needed.
더불어 사업자와 카드명의자가 다른 경우 및 신용카드이면확인의 문제를 고려할 필요도 없어진다.
Moreover, when a difference will is between the business manager and the card's name, also the need considering the problem of confirmation of the back of a Credit Card don't has.
연구자가 제시한 개선방안이 제도개선으로 이어진다면 신용카드거래의 합리적인 부가가치세신고에 기여할 수 있으므로 이에 대한 과세당국과 기타 연구자의 적극적인 관심이 요청된다.
When the improvement methods presented by researcher are connected into the Improvement of System, because the facts that these can contribute for the reasonable Value-Added Tax become, the positive interests by The Authorities of Taxation and other researcher are needed.