외식사업자의 의제매입세액공제특례에 대한 공제율과 공제 한도에 관한 이해도 연구

Abstract

The purpose of operating the deemed input tax can be divided into tax policy and economic policy. Among them, economic policy is a tax-saving effect for businesses that utilize tax-exemption agricultural products. In this regard, the most benefit is from the foodservice company that utilizes non-tax agricultural products. First, grasped the understanding and perception of the deduction rate. It was analyzed that the larger the size of the business, the better the tax-exemption benefit was used. Second, it was found that due to the difficulty of calculating the deduction limit and the specificity of taxation, the understanding was low. In the appropriateness of the deduction limit, it was found that the majority of foodservice company were satisfied with the current deduction rate by selecting a limit of less than 60%. Overall, the understanding of the deemed input tax of foodservice providers was low, but it seems that it is necessary to use this system as a tax-saving measure in the face of intensifying competition.