목차

• 제1장 서론
  제2장 농업부문 조세지원 현황과 조세체계
  제3장 농업부문 조세제도 현황과 쟁점사항
  제4장 농업세제 개편의 농가부담 효과분석
  제5장 외국의 농업부문 조세제도 분석
  제6장 농업부문 조세제도 개선방향과 정책과제
  제7장 요약 및 결론

요약문

The purpose of this study was to review the agricultural tax system and to estimate the burden on farm households. Tax policies not only influence the financial well-being of farm households but can also have important effects on the number and size of farms, their organizational structure, and their use of land, labor, and capital inputs. Markets in agriculture are affected by tax policies as well.
There are several tax advantages in agriculture, such as exemption of agricultural income tax, exemption of VAT for non-processed foods, exemption of consumption tax on gas when it is used for agriculture, and exemption of a transfer income tax with conditions. The total amount of tax exemption for agriculture is 5.6 trillion won.
In this study, we reviewed detailed tax items related to agriculture in Chapter Ⅲ. Firstly, we categorized tax items into 'income related', 'property related', 'consumption related', and 'corporation related.' Secondly, several exclusive issues are presented. In Chapter Ⅳ, two issues are analyzed to estimate the tax incidence of farm households with Farm Household Economy Survey (2003~2009). We analyze two issues: VAT and agricultural income tax. Reviewing the circumstances, we show that a farm household will pay 440,000 won as their income tax. For VAT for non-processed agricultural products, we estimate that tax payer's burden ranges from 28,000 won to 3,000,000 won under various scenarios of a new tax system.
Finally, this study suggested several ways to improve the agricultural tax system including property tax, capital gains tax and the tax system for agricultural corporation.

Researchers: Meebok Kim, Soosuk Kim
Research period: 2011. 1. - 2011. 11.
E-mail address: mbkim@krei.re.kr

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