디지털융복합연구 (Journal of Digital Convergence)

  • 제16권8호
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  • Pages.109-116
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  • 2018
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  • 2713-6434(pISSN)
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  • 2713-6442(eISSN)
한국디지털정책학회 (The Society of Digital Policy and Management)
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종교인소득 과세제도

A Study on the Taxation of the Clergy's Income

  • 김광용 (백석예술대학교 경영행정학부)
  • Kim, Kwang-Yong (Division of Management Administration, Baekseok Arts University)
  • 투고 : 2018.05.30
  • 심사 : 2018.08.20
  • 발행 : 2018.08.28
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초록

본 연구는 2018년부터 시행되는 소득세법상 종교인소득 과세와 관련한 법률규정과 주요 쟁점에 대하여 검토해 보고, 이에 대한 올바른 개선 방안을 검토하는 것이다. 본 연구는 2018년 1월 1일부터 시행되는 종교인소득 과세와 관련된 찬성론과 반대론에 대한 내용을 재검토하고 과세제도의 기본방향에 대한 이론적 근거를 제시하고자 한다. 이를 위하여 종교인소득 과세제도에 대한 선행연구를 검토하고 주요쟁점 사항을 분석적 검토를 통하여 합리적인 개선방안을 제시하고자 한다. 연구결과는 첫째, 종교인소득을 근로소득의 별도 항목으로 규정하는 것이 법체계적 측면이나 실질적인 측면에서 최선의 방안이 될 것이다. 둘째, 필요경비 공제율 적용에 있어서 근로소득에 대한 근로소득공제를 적용하는 것이 타당할 것으로 생각된다. 셋째, 종교인의 소득에 대한 정확하고 투명한 신고가 요구되므로 원천징수 의무를 강제하는 방안이 시행되어야 할 것이다. 넷째, 종교 활동과 관련하여 지출한 비용의 투명성과 신뢰성 제고를 위해 종교단체의 전체 수입과 지출에 대한 내용을 외부에 공시하는 방향으로 개선되어야 할 것이다. 본 연구는 현행 종교인소득 과세제도와 이에 대한 개선방안을 검토한 연구로써, 종교인소득 과세와 관련된 논의의 출발점과 기초자료를 제공함으로써 관련분야 연구에 실무적인 시사점을 제공하였다.

This study examines legal regulations and major issues related to income taxation of religion in the income tax law enacted from 2018, and examines the right improvement method. The purpose of this study is to propose an improvement plan through the analytical review of the legal issues related to the income of religion in 2018 and the main issues of taxation. The results of this study are as follows: First, it is the best way to define religious income as a separate item in earned income. Second, it is the best way to apply the deduction system for earned income in the application of deductible expenses. Third, precise and transparent reporting on income of religious persons is required, and a measure should be enforced to impose withholding tax obligations. Fourth, in order to restore transparency and reliability of expenditure related to religious activities, it should be expanded to submit details of total income and expenditure of religious groups. This study provides practical implications for the related field research by providing the starting point and basic data of the discussion on the income taxation system of the religious person.

키워드

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