유통효율성 제고를 위한 농업소득 과세의 필요성과 과세방안

Abstract

Under the current tax law, income of food(cereal) crop cultivation industry is tax-exempt. 1 billion won or less of Income which is earned from growing of other crops also is not taxable. However, taxation of crop cultivation industry is a need for following reasons. First, it enhances the fairness of taxation. Second, it improves the transparency of agricultural marketing systems. Third, it will help to improve efficiency of the agricultural policy. Fourth, it is to be the basis for supporting income of farmers. If you want to tax on crop cultivation industry under the present tax system, 60 million won or less of income, there is no tax burden. In terms of agricultural statistics, 92.7 percent of farmers make less than 50 million won. Therefore only high-income farmers have tax burdens. However, for laying tax on crop cultivation industry, the following points must be considered. First of all, assistance of the authorities is needed at the time of income tax return. Secondly, it should be gradually taxed crop cultivation industry income starting with estimating taxation. Third, there is a need for tax credits and the tax credit in accordance with the reality of agriculture.