@article{ART002444435},
author={Koo, Woni-Il},
title={The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators},
journal={Journal of Tourism Sciences},
issn={1226-0533},
year={2019},
volume={43},
number={2},
pages={117-134},
doi={10.17086/JTS.2019.43.2.117.134}
TY - JOUR
AU - Koo, Woni-Il
TI - The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators
JO - Journal of Tourism Sciences
PY - 2019
VL - 43
IS - 2
PB - The Tourism Sciences Society Of Korea
SP - 117
EP - 134
SN - 1226-0533
AB - 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.
KW - Value added tax;Foodservice operators;Duty free agricultural products;Deemed input tax
DO - 10.17086/JTS.2019.43.2.117.134
ER -
Koo, Woni-Il. (2019). The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators. Journal of Tourism Sciences, 43(2), 117-134.
Koo, Woni-Il. 2019, "The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators", Journal of Tourism Sciences, vol.43, no.2 pp.117-134. Available from: doi:10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il "The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators" Journal of Tourism Sciences 43.2 pp.117-134 (2019) : 117.
Koo, Woni-Il. The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators. 2019; 43(2), 117-134. Available from: doi:10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il. "The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators" Journal of Tourism Sciences 43, no.2 (2019) : 117-134.doi: 10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il. The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators. Journal of Tourism Sciences, 43(2), 117-134. doi: 10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il. The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators. Journal of Tourism Sciences. 2019; 43(2) 117-134. doi: 10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il. The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators. 2019; 43(2), 117-134. Available from: doi:10.17086/JTS.2019.43.2.117.134
Koo, Woni-Il. "The Recognition of Deemed Input Tax on Duty Free Agricultural Products of Foodservice Operators" Journal of Tourism Sciences 43, no.2 (2019) : 117-134.doi: 10.17086/JTS.2019.43.2.117.134