외식업 사업자의 면세농산물 등 의제매입세액 공제특례 인식도 조사

Abstract

Despite the opinion that the tax purpose goal is not clear, the deemed input tax is very beneficial to the reduction of restaurant taxes. In other words, the majority of beneficiaries of this taxation system are restaurant businesses (96.5%). Therefore, this study was planned to grasp the awareness of the deemed input tax for restaurant business operators. First, as a result of investigating food ingredient cost factors, the food cost was 20~40%, and the ratio of exempted agricultural products to general taxability was high. Also, general taxpayers used a lot of exempted agricultural products. Second, it was found that foodservice operators were difficult to receive tax exemption, due to the refusal of issuance by the supplier and the transaction with the street vendor. Especially, the higher transactions where a tax bill could not be issued, the more difficult tax reduction was. Lastly, understanding of the exemption system for deemed input tax showed that the higher the experience of restaurants, the higher the understanding. This could be understood as a way of overcoming the management situation through the tax reduction and exemption from the viewpoint of the restaurants where the management situation was difficult.