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"한국의 부가세 제도, 이것이 궁금했다"




27일 양재동 교육문화회관에서 '부가가치세제의 합리적 발전방향'을 주제로 열린 한·중 국제 심포지엄에 참석한 양국 조세전문가들은 각국 부가세 체계에 대한 궁금증과 함께 제도 개선방향 등에 대해 논의했다.
 
우리나라의 경우 1977년 부가세법이 제정된 뒤 올해로 시행 35년째를 맞이하고 있으며, 중국은 지난 1994년부터 '증치세'란 명목으로 도입 시행되고 있다.
 
한국이 중국보다 20여년 정도 빨리 제도가 도입된 셈이다.
 
특히 중국 측 관계자들은 한국의 부가세 체계에 대해 높은 관심을 표하며, 질문들을 쏟아냈다.
 
진동승 중국 국가세무총국 세수과학연구소 부소장은 "한국의 부가세 면세 품목이 설정은 입법형태로 개별적으로 추진하고 있는지, 정부 정책으로 시행되고 있는지 궁금하다"면서 "개별 부가세 면세 품목에 대한 근거를 알고 싶다"고 질문을 던졌다.
 
발표자였던 최기호 서울시립대교수는 "사실 우리나라 부가세법상의 면제 규정 항목은 19개만 규정된 상태로 부가세법이 도입 이후 거의 변경이 안된 상태"라며 "이밖의 면세 품목은 정부 시행령을 통해 규정하고 있는 시스템"이라고 소개했다.
 
이어 "행정기관을 통해 상황에 따라 자유롭게 품목을 변경할 수 있는 장점이 있다"면서 "면제의 추가, 제외는 해당 납세자들에게 미치는 영향이 적지 않기 때문에 공청회, 학계의 연구결과 등을 거친 뒤에 정부가 신중히 결정짓는 구조"라고 대답했다.
 
서비스 업종 부가세 과세에 대한 질의도 이어졌다.
 
현재 중국은 우리나라의 부가세와 마찬가지로 재화 등에는 '증치세'를 부과하고 있지만, 숙박업 등의 서비스업에는 '영업세'를 부과하고 있다.

재화와 용역에 붙는 세금이 각각 다른 과세 형태다.
 
중국 세수과학 연구소 윤옥군 연구원은 "한국은 서비스업에 대한 부가세 적용을 어떻게 시행하고 있는지 알고 싶다"며 "예컨대 비교적 세금계산서를 발급하기 어려운 식음료, 호텔 등 숙박업 등 서비스업에 어떤 방식으로 부가세액을 결정하고 있는지 궁금하다"고 문의했다.
 
이에 최 교수는 "현금 사용가능성이 높은 업종에 대한 과세표준 결정문제는 한국의 경우에도 상당한 고민거리"라며 "이에 대한 보완책이 신용카드 사용에 대한 세제 혜택인데, 현재 신용카드를 쓰게 되면 매출을 올리는 곳은 2.6%를 공제해 주고 있으며, 사용자도 소득공제 혜택을 부여하는 방식으로 유인책을 마련하고 있다"고 대답했다.
 
이날 또 중국 증치세 제도의 개선방향에 대한 우리 측의 제안도 이어졌다.

서울시립대 심태섭 교수는 "증치세와 영업세를 병행하는 세금구조에 따라 이중과세 등의 문제가 발생될 소지가 있어 보인다"며 "영업세는 지방세인 만큼 지방정부 재정여건 등을 검토한 뒤 영업세를 증치세로 흡수하는 것이 해결책이 아닌가 하는 생각"이라고 조언했다.
 
아울러 심 교수는 "현금영수증 같은 한국만의 특이한 제도 등도 향후 중국 측에서 참조하면 세원확대에 기여할 수 있을 것으로 본다"며 "IT 등 기술이 발전한 만큼 전자신고, 전자세금계산서 등도 제도개선에 있어 고려해 볼만 하다"고 덧붙였다.
 
한편 면세, 간이과세 등 부가세 역진성 완화 방안과 관련해 토론 사회를 맡은 최 광 한국외국어대 교수는 "실질적으로 부가세 담세를 누가 하는지에 대해선 사실 아무도 모른다"며 "일반적으로 소비자가 담세를 한다고 가정해도 단기적으로 보면 역진성이 있을지 모르겠지만, 생애 전체소득을 놓고 보면 비례적인 부담일 수 있다"고 말했다.

DATE : 2011-05-18 11:00
[다음글] 양도세 11억원 과소부과 '세무조사관' 징계요구
[이전글] 전년도 '세무조사 대상기업' 명단공개 추진
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