Presentation to the President's Advisory Panel on Federal Tax ...(May 11, 2005)

May 11, 2005

Charles McLure

Senior Fellow, Hoover Institution

Stanford University

자료: Presentation to the President's Advisory Panel on Federal Tax ...

※ 메모: 

VAT has administrative and political advantages over other indirect consumption taxes, such as:

• Subtraction-Method VAT Business Transfer Tax (“Subtraction-Method BTT”) 
  ..Japan is only OECD country to use Subtraction-Method VAT
• Retail Sales Tax (“RST”)
  ..Levied by 46 U.S. states, including the District of Columbia, and 9 Canadian provinces
  ..Not levied in any other major developed country

cf. 부가가치세의 이론적 과세 방법:

1) 가산법 (Addution Method) 

각 거래단계에서의 일정기간에 발생한 기업의 영업활동에 따른 부가가치의 생산요소(임금, 이자, 감가상각비 및 이윤 등)들을 합계하는 방법에 의하여 과세표준을 계산하는 것을 말한다. 

납부세액  =  부가가치 구성요소 합계액 × 세 율 
 
(2) 공제법(Subtraction Method) 

① 전단계 거래액공제법(Account Method) 

기업의 매출거래금액에서 전단계의 매입거래금을 공제한 금액, 즉 과세기간의 매출액에서 매입액을 공제한 금액이 과세표준이 되는 방법이다. 


납부세액  =  ( 매출액 － 매입액 ) × 세 율 
  
② 전단계 세액공제법(Invoice Method, Credit Method) 

영업활동시에 매출액에 부가가치세율을 곱하여 받은 매출세액에서 전단계의 매입시 매입세액으로 거래징수당한 세액을 공제한 금액을 납부세액으로 계산하는 방법이며, 현재 우리나라에서 시행하는 부가가치세이다. 

납부세액  =  ( 매출세액 － 매입세액 )