우리나라는 저출산․고령화로 인한 생산가능인구의 감소와 전세계에서 유례를 찾을 수 없는 빠른 고령화로 인해 안정적인 노후소득보장을 위한 연금제도의 중요성이 커지고 있다. 공적연금인 국민연금은 소득재분배 기능을 통한 사회보험적인 성격을 가지고 있지만, 적립방식으로 운영되는 공적연금의 성격상 낮은 보험료율에 비하여 높은 급여를 수령하므로 국민연금 기금의 재정 부족으로 인한 빠른 고갈이 예상되고 있다. 따라서 공적연금의 기금 고갈이 점차 앞당겨지면서 불안해지는 노후재원을 확보하기 위해 공적연금의 보완 수단인 사적연금의 필요성이 제기되었고, 사적연금 가입을 유도하기 위하여 퇴직연금제도와 개인연금제도를 활성화시키기 위한 세제지원 방안을 모색하였다. 그리고 법인에 장기간 근무한 근로자를 위하여 복리후생 차원에서 법인이 개인연금 보험료를 보조해 줄 경우의 세제지원방안에 관하여도 살펴보았다. 또한, 국제화·세계화 시대에 따른 근로자의 해외 근무와 국민들의 이민 수요가 증가할 것으로 예상되므로 Cross-border 연금소득에 대하여도 살펴보았다. 본 연구를 통해 얻은 결과는 첫째, 2001년 개편된 연금소득 과세체계가 EET 체계와 ...
우리나라는 저출산․고령화로 인한 생산가능인구의 감소와 전세계에서 유례를 찾을 수 없는 빠른 고령화로 인해 안정적인 노후소득보장을 위한 연금제도의 중요성이 커지고 있다. 공적연금인 국민연금은 소득재분배 기능을 통한 사회보험적인 성격을 가지고 있지만, 적립방식으로 운영되는 공적연금의 성격상 낮은 보험료율에 비하여 높은 급여를 수령하므로 국민연금 기금의 재정 부족으로 인한 빠른 고갈이 예상되고 있다. 따라서 공적연금의 기금 고갈이 점차 앞당겨지면서 불안해지는 노후재원을 확보하기 위해 공적연금의 보완 수단인 사적연금의 필요성이 제기되었고, 사적연금 가입을 유도하기 위하여 퇴직연금제도와 개인연금제도를 활성화시키기 위한 세제지원 방안을 모색하였다. 그리고 법인에 장기간 근무한 근로자를 위하여 복리후생 차원에서 법인이 개인연금 보험료를 보조해 줄 경우의 세제지원방안에 관하여도 살펴보았다. 또한, 국제화·세계화 시대에 따른 근로자의 해외 근무와 국민들의 이민 수요가 증가할 것으로 예상되므로 Cross-border 연금소득에 대하여도 살펴보았다. 본 연구를 통해 얻은 결과는 첫째, 2001년 개편된 연금소득 과세체계가 EET 체계와 TEE 체계가 혼합된 불완전한 EET 체계이므로 완전한 EET 체계로의 변경이 필요하다. 둘째, 퇴직일시금으로 수령할 경우의 퇴직소득세가 퇴직연금으로 수령할 경우의 연금소득세보다 부담이 적어 대부분의 근로자들은 퇴직금을 연금으로 수령하기 꺼려하여 안정적인 노후소득이 보장 되지 않는다. 이러한 문제를 해결하기 위해 퇴직소득세 산정을 위한 세제혜택을 축소하던지, 연금소득세 산정을 위한 세제혜택을 늘려서 퇴직일시금을 퇴직연금으로 수령하기 위한 유인책을 제공해야 한다. 셋째, 법인에서 장기간 근무한 근로자를 위하여 이들의 복리후생 차원에서 법인이 보조해 주는 개인연금 보험료에 대하여 소득세법은 근로자의 근로소득에 포함시킨다. 정부 입장에서는 국민연금 기금의 고갈을 걱정하여 사적연금의 가입을 독려하고 있는 상황에서, 자발적으로 근로자의 개인연금을 가입시켜 주는 법인에게 세제혜택을 주지는 못하고 해당 근로자의 근로소득으로 과세한다는 것은 문제가 있다. 따라서 법인이 보조해 주는 개인연금 보험료를 근로자의 근로소득 범위에서 제외하여야 한다. 넷째, 개인연금의 경우 개인의 선택에 따른 자발적 가입을 유도하는데 세제혜택의 미흡으로 인해 연금 가입률이 저조하여 선진국 대비 노후 소득대체율이 상당히 낮다. 이들의 개인연금 가입을 활성화하기 위해 계층별 소득공제 차별화 등 다양한 세제지원이 필요하고, 연금기여금의 소득공제에 따른 세제혜택이 고소득계층에 집중되어 있으므로 저소득계층을 위한 연금가입 유인 정책을 펼쳐야 한다. 다섯째, Cross-border 연금소득과 관련하여 조세조약상 원칙적으로 거주자가 국외에서 연금소득을 수령할 경우 거주국가에서 과세한다. 거주국가에서 과세권을 행사하기 위해서는 열거주의인 소득세법에 과세소득으로 열거되어 있어야 하는데 현행 소득세법에는 과세대상 소득으로 열거되어 있지 않으므로 조세회피가 가능하다. 현재 거주자의 국외연금소득이 미미하여 재정수입에 큰 영향을 미치지 못하지만, 국제화·세계화로 인한 이민의 증가와 다국적 기업을 통한 국외 근로가 빈번해지고 있으므로 조세 공평부담 차원에서도 이에 대한 대비가 필요하다.
우리나라는 저출산․고령화로 인한 생산가능인구의 감소와 전세계에서 유례를 찾을 수 없는 빠른 고령화로 인해 안정적인 노후소득보장을 위한 연금제도의 중요성이 커지고 있다. 공적연금인 국민연금은 소득재분배 기능을 통한 사회보험적인 성격을 가지고 있지만, 적립방식으로 운영되는 공적연금의 성격상 낮은 보험료율에 비하여 높은 급여를 수령하므로 국민연금 기금의 재정 부족으로 인한 빠른 고갈이 예상되고 있다. 따라서 공적연금의 기금 고갈이 점차 앞당겨지면서 불안해지는 노후재원을 확보하기 위해 공적연금의 보완 수단인 사적연금의 필요성이 제기되었고, 사적연금 가입을 유도하기 위하여 퇴직연금제도와 개인연금제도를 활성화시키기 위한 세제지원 방안을 모색하였다. 그리고 법인에 장기간 근무한 근로자를 위하여 복리후생 차원에서 법인이 개인연금 보험료를 보조해 줄 경우의 세제지원방안에 관하여도 살펴보았다. 또한, 국제화·세계화 시대에 따른 근로자의 해외 근무와 국민들의 이민 수요가 증가할 것으로 예상되므로 Cross-border 연금소득에 대하여도 살펴보았다. 본 연구를 통해 얻은 결과는 첫째, 2001년 개편된 연금소득 과세체계가 EET 체계와 TEE 체계가 혼합된 불완전한 EET 체계이므로 완전한 EET 체계로의 변경이 필요하다. 둘째, 퇴직일시금으로 수령할 경우의 퇴직소득세가 퇴직연금으로 수령할 경우의 연금소득세보다 부담이 적어 대부분의 근로자들은 퇴직금을 연금으로 수령하기 꺼려하여 안정적인 노후소득이 보장 되지 않는다. 이러한 문제를 해결하기 위해 퇴직소득세 산정을 위한 세제혜택을 축소하던지, 연금소득세 산정을 위한 세제혜택을 늘려서 퇴직일시금을 퇴직연금으로 수령하기 위한 유인책을 제공해야 한다. 셋째, 법인에서 장기간 근무한 근로자를 위하여 이들의 복리후생 차원에서 법인이 보조해 주는 개인연금 보험료에 대하여 소득세법은 근로자의 근로소득에 포함시킨다. 정부 입장에서는 국민연금 기금의 고갈을 걱정하여 사적연금의 가입을 독려하고 있는 상황에서, 자발적으로 근로자의 개인연금을 가입시켜 주는 법인에게 세제혜택을 주지는 못하고 해당 근로자의 근로소득으로 과세한다는 것은 문제가 있다. 따라서 법인이 보조해 주는 개인연금 보험료를 근로자의 근로소득 범위에서 제외하여야 한다. 넷째, 개인연금의 경우 개인의 선택에 따른 자발적 가입을 유도하는데 세제혜택의 미흡으로 인해 연금 가입률이 저조하여 선진국 대비 노후 소득대체율이 상당히 낮다. 이들의 개인연금 가입을 활성화하기 위해 계층별 소득공제 차별화 등 다양한 세제지원이 필요하고, 연금기여금의 소득공제에 따른 세제혜택이 고소득계층에 집중되어 있으므로 저소득계층을 위한 연금가입 유인 정책을 펼쳐야 한다. 다섯째, Cross-border 연금소득과 관련하여 조세조약상 원칙적으로 거주자가 국외에서 연금소득을 수령할 경우 거주국가에서 과세한다. 거주국가에서 과세권을 행사하기 위해서는 열거주의인 소득세법에 과세소득으로 열거되어 있어야 하는데 현행 소득세법에는 과세대상 소득으로 열거되어 있지 않으므로 조세회피가 가능하다. 현재 거주자의 국외연금소득이 미미하여 재정수입에 큰 영향을 미치지 못하지만, 국제화·세계화로 인한 이민의 증가와 다국적 기업을 통한 국외 근로가 빈번해지고 있으므로 조세 공평부담 차원에서도 이에 대한 대비가 필요하다.
South Korea has been into aged society much faster than any other countries in the world. In that point, a pension system as guaranteed income for retirement is getting more important. This is a essential factor to make a welfare society true in Korea. The pension in Korea mainly has two parts, publ...
South Korea has been into aged society much faster than any other countries in the world. In that point, a pension system as guaranteed income for retirement is getting more important. This is a essential factor to make a welfare society true in Korea. The pension in Korea mainly has two parts, public pensions and private pensions. Public pensions include the National Pension Service, pension fund for public service personnel, pension fund for teachers at private schools and a special occupation pension which is a military pension. Private pensions include a retirement pension and a personal pension. Among these, the main body of the National Pension Service, public pensions, is government and it has social insurance features through income redistribution and it is in charge of guaranteed income for retirement in Korea. However, NPS, public pensions, is run by reserving money and it provides high benefits compared to the low insurance rate so that it is expected to drain the public purse due to the lack of revenue. Moreover there is a blind spot of the low-income bracket who needs to support their life after retirement through receiving NPS. Through this study, the need of private pensions as a complementary means is recognized to guarantee income for retirement which is getting unstable by lack of revenue and it is focused on tax benefits to activate retirement and personal pension plans for joining private pensions under the recognition of the needs like this. And, it is expected to increase demand for emigration by overseas service in the age of globalization so we took a look how to prevent tax avoidance by the principle of fair tax burden about resident's overseas pension income and non-resident's local pension income. Also, we took a look how to support tax benefits as employee benefits for workers who worked for corporation company for a long time in case corporation pays a personal pension premium. To wrap things up, it indicates legal basis toward pension plans and it figured out current pension income taxation system theoretically. After comparing pension income taxation systems between the major countries such as America, Japan etc and Korea. It indicates ways to improve these problems about pension income taxation systems in Korea. The result of this study goes as following. First, pension income taxation systems in Korea has been revised from pension contributions taxation·pension benefits tax-exempt(TEE) system to pension contributions tax deduction· pension benefits taxation(EET) system in accordance with advice of OECD and academic world. But current EET system has tax deduction limits about pension contributions and it admits pension tax deduction for equitability between pensioners when receiving pensions so that it is an incomplete EET system mixed EET and TEE system. Therefore it needs to be revised to complete EET system by weakening some parts of TEE character from EET system through raising tax deduction of pension contributions. Second, employees prefer receiving retirement pay in a lump-sum to an annuity for current consumption. Moreover, when receiving retirement pay in a lump-sum, they support various tax benefits to eliminate effects of accumulated lump-sum payment such as a fixed rate deduction, seniority deduction and other tax benefits. So retirement income tax when receiving retirement pay in a lump-sum is smaller than in a annuity. Most of employees avoid receiving retirement pay in an annuity so that their income after retirement is not guaranteed. To guarantee their income after retirement, public expenditure has been increasing. On the other hand, there are many cases that they receive retirement pay in a lump-sum and invest it in stock market or their own businesses but failed. Finally social security responsibility for them is definitely on government. So it needs to make their life after retirement stable by receiving retirement pay in an annuity instead of receiving in a lump-sum. To solve this problem, tax benefits for calculating retirement income tax should be slashed or tax benefits for calculating pension income tax should be enlarged so that they need to provide solutions to receive retirement pay in an annuity. Third, for long-term employees who worked in corporations, the income tax law about personal pension premium paid by corporations as one of employee benefits is included in earned income. Currently government boosts people up to join private pensions because they are worried about lack of revenue and income replacement rate of NPS is very low. But the fact that they tax corporations which voluntarily support personal pensions for their employees as earned income not giving them tax benefits is wrong. Therefore personal pension premium paid by corporations should be deducted within employee's earned income. Forth, joining rates of personal pensions are very low due to the lack of tax benefits to join it voluntarily by their individual choice so income replacement rate after retirement is very low comparing to advanced countries. To activate joining personal pensions, there should be various tax benefits such as differentiating tax deductions depending on class and policies which lead to join pension plans for the low-income bracket are needed because these are focused on the high-income bracket. Fifth, if residents receive pension income outside of the country, tax should be paid in that country according to tax treaty about cross-border pension income. To pay tax in the country of residence, it should be enumerated as taxable income on income tax laws but on current income tax laws it is not enumerated, so it is possible to avoid paying tax. And, public pensions alleviate pension receiver’s burden by the total term of insurance and exemption of insurance premium through social security agreements but private pensions are not. Now overseas pension income of reside
South Korea has been into aged society much faster than any other countries in the world. In that point, a pension system as guaranteed income for retirement is getting more important. This is a essential factor to make a welfare society true in Korea. The pension in Korea mainly has two parts, public pensions and private pensions. Public pensions include the National Pension Service, pension fund for public service personnel, pension fund for teachers at private schools and a special occupation pension which is a military pension. Private pensions include a retirement pension and a personal pension. Among these, the main body of the National Pension Service, public pensions, is government and it has social insurance features through income redistribution and it is in charge of guaranteed income for retirement in Korea. However, NPS, public pensions, is run by reserving money and it provides high benefits compared to the low insurance rate so that it is expected to drain the public purse due to the lack of revenue. Moreover there is a blind spot of the low-income bracket who needs to support their life after retirement through receiving NPS. Through this study, the need of private pensions as a complementary means is recognized to guarantee income for retirement which is getting unstable by lack of revenue and it is focused on tax benefits to activate retirement and personal pension plans for joining private pensions under the recognition of the needs like this. And, it is expected to increase demand for emigration by overseas service in the age of globalization so we took a look how to prevent tax avoidance by the principle of fair tax burden about resident's overseas pension income and non-resident's local pension income. Also, we took a look how to support tax benefits as employee benefits for workers who worked for corporation company for a long time in case corporation pays a personal pension premium. To wrap things up, it indicates legal basis toward pension plans and it figured out current pension income taxation system theoretically. After comparing pension income taxation systems between the major countries such as America, Japan etc and Korea. It indicates ways to improve these problems about pension income taxation systems in Korea. The result of this study goes as following. First, pension income taxation systems in Korea has been revised from pension contributions taxation·pension benefits tax-exempt(TEE) system to pension contributions tax deduction· pension benefits taxation(EET) system in accordance with advice of OECD and academic world. But current EET system has tax deduction limits about pension contributions and it admits pension tax deduction for equitability between pensioners when receiving pensions so that it is an incomplete EET system mixed EET and TEE system. Therefore it needs to be revised to complete EET system by weakening some parts of TEE character from EET system through raising tax deduction of pension contributions. Second, employees prefer receiving retirement pay in a lump-sum to an annuity for current consumption. Moreover, when receiving retirement pay in a lump-sum, they support various tax benefits to eliminate effects of accumulated lump-sum payment such as a fixed rate deduction, seniority deduction and other tax benefits. So retirement income tax when receiving retirement pay in a lump-sum is smaller than in a annuity. Most of employees avoid receiving retirement pay in an annuity so that their income after retirement is not guaranteed. To guarantee their income after retirement, public expenditure has been increasing. On the other hand, there are many cases that they receive retirement pay in a lump-sum and invest it in stock market or their own businesses but failed. Finally social security responsibility for them is definitely on government. So it needs to make their life after retirement stable by receiving retirement pay in an annuity instead of receiving in a lump-sum. To solve this problem, tax benefits for calculating retirement income tax should be slashed or tax benefits for calculating pension income tax should be enlarged so that they need to provide solutions to receive retirement pay in an annuity. Third, for long-term employees who worked in corporations, the income tax law about personal pension premium paid by corporations as one of employee benefits is included in earned income. Currently government boosts people up to join private pensions because they are worried about lack of revenue and income replacement rate of NPS is very low. But the fact that they tax corporations which voluntarily support personal pensions for their employees as earned income not giving them tax benefits is wrong. Therefore personal pension premium paid by corporations should be deducted within employee's earned income. Forth, joining rates of personal pensions are very low due to the lack of tax benefits to join it voluntarily by their individual choice so income replacement rate after retirement is very low comparing to advanced countries. To activate joining personal pensions, there should be various tax benefits such as differentiating tax deductions depending on class and policies which lead to join pension plans for the low-income bracket are needed because these are focused on the high-income bracket. Fifth, if residents receive pension income outside of the country, tax should be paid in that country according to tax treaty about cross-border pension income. To pay tax in the country of residence, it should be enumerated as taxable income on income tax laws but on current income tax laws it is not enumerated, so it is possible to avoid paying tax. And, public pensions alleviate pension receiver’s burden by the total term of insurance and exemption of insurance premium through social security agreements but private pensions are not. Now overseas pension income of reside
주제어
#사적연금 퇴직연금 개인연금 연금소득 과세체계 Cross-border 연금 Private Pension Retirement Pension Personal Pension Pension Income Taxation System Cross-Border Pension
학위논문 정보
저자
김종욱
학위수여기관
강남대학교 일반대학원
학위구분
국내박사
학과
세무학과
지도교수
안창남
발행연도
2013
총페이지
193 p.
키워드
사적연금 퇴직연금 개인연금 연금소득 과세체계 Cross-border 연금 Private Pension Retirement Pension Personal Pension Pension Income Taxation System Cross-Border Pension
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