Abstract
If the individual consumption tax rate is raised to reduce or temporarily, raise (lower) tax follow up on inventory held by manufacturers or sellers are before and after the issue. And also several medias have indicated the manufacturer or seller’s behavior to generate gain from inventories sales after raising the tax rate. In this study, if there is a change in the individual consumption tax, the changes are aimed at manufacturers or sellers leave before and after the proposed tax issues and improvements to the act of generating a profit by keeping inventory.
The purpose of this study is to investigate whether tax rate raising affects the behavior of he manufacturer or distributor for generating income in order to minimize the tax burden.
In case of a hikes or cuts of tax rate, are against the manufacturer or distributor to buy the item when the item is distribution to the final consumer is to inventory the state to pay the individual consumption tax at the rate before the revised final consumers for the final price. The gain is the gain or loss recognized in accordance with the amendment of the manufacturer. So if the individual consumption tax law amendments to tax hikes or cuts, the revised time of publication, the exports from the manufacturing place or have been sold in the shop amendment and the taxation on its inventory problems in that distribution to the final consumer after the enforcement situation do.
This study to suggest the following improvements such as a method for solving the problem.
First, we propose a plan to gradually apply the tax rate elasticity with respect to inventories held by the tax rate hike situations producer, importer and wholesale supplier in which such. Second, manufacturers, wholesale agents and importers to this include one using a tax rate increase of individual consumption include inventory gains obtained through the cornering and hoarding is a consumer tax－burdener pay tax study individual consumption tax amount of these gains I propose the application of the Act on the punishment of tax evader current inflation on the assumption that it contains the difference between the final amount of the tax－burden the consumer.
The purpose of this study is to investigate whether tax rate raising affects the behavior of he manufacturer or distributor for generating income in order to minimize the tax burden.
In case of a hikes or cuts of tax rate, are against the manufacturer or distributor to buy the item when the item is distribution to the final consumer is to inventory the state to pay the individual consumption tax at the rate before the revised final consumers for the final price. The gain is the gain or loss recognized in accordance with the amendment of the manufacturer. So if the individual consumption tax law amendments to tax hikes or cuts, the revised time of publication, the exports from the manufacturing place or have been sold in the shop amendment and the taxation on its inventory problems in that distribution to the final consumer after the enforcement situation do.
This study to suggest the following improvements such as a method for solving the problem.
First, we propose a plan to gradually apply the tax rate elasticity with respect to inventories held by the tax rate hike situations producer, importer and wholesale supplier in which such. Second, manufacturers, wholesale agents and importers to this include one using a tax rate increase of individual consumption include inventory gains obtained through the cornering and hoarding is a consumer tax－burdener pay tax study individual consumption tax amount of these gains I propose the application of the Act on the punishment of tax evader current inflation on the assumption that it contains the difference between the final amount of the tax－burden the consumer.
| Translated title of the contribution | A Study on Problems and Improvements of Gain from Sales of Inventories before Raising Tax Rate in Individual Consumption Tax |
|---|---|
| Original language | Korean |
| Pages (from-to) | 233-254 |
| Number of pages | 22 |
| Journal | 세무와회계저널 |
| Volume | 17 |
| Issue number | 4 |
| State | Published - 2016 |