The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators

Koo, Wonil

doi:10.17086/JTS.2019.43.2.117.134

KJC Korea
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Journal of Tourism Sciences 2021 KCI Impact Factor : 2.61

Korean | English

pISSN : 1226-0533 / eISSN : 2713-6388

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The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators

Journal of Tourism Sciences
Abbr : JTS
2019, 43(2), pp.117-134
DOI : 10.17086/JTS.2019.43.2.117.134

Publisher : The Tourism Sciences Society Of Korea
Research Area : Tourism

Received : October 5, 2018
Accepted : December 26, 2018
Published : March 1, 2019

Koo, Wonil ¹

¹세종대학교

ABSTRACT
열림/닫힘 버튼

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.
KEYWORDS
열림/닫힘 버튼

Value added tax, Foodservice operators, Duty free agricultural products, Deemed input tax

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REFERENCES (32)
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* 2021년 이후 발행 논문의 참고문헌은 현재 구축 중입니다.

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