올해 코로나19로 인한 경제위기를 극복하고자 지급된 긴급재난지원금에 의해 기본소득에 대한 관심이 높아지고 있다. 그러나 긴급재난지원금 집행과정에서 모든 국민을 지급대상으로 할 것인지 취약계층을 중심으로 한 선별적 지원을 할 것인지에 대한 논란은 계속되고 있다. 한편, 국회에서는 기본소득제도 도입을 위한 법안들이 여야 합의로 속속 상정되고 있어 기본소득이 실현될 가능성이 커지고 있다. 여기에 필요한 재원을 마련하기 위하여 연간 50조원에 달하는 조세지출 규모를 줄이고, 국토보유세, 데이터세, 탄소세, 로봇세 등과 같은 새로운 조세를 적극적으로 도입하는 방안들도 제시되고 있다.
아직 국가가 국민에게 무상으로 지급하는 재난지원금이나 기본소득에 대한 과세문제에 대해서는 사회적으로 큰 논의가 없었다. 그러나 국회에서 논의 중인 기본소득법안 중 하나는 기본소득에 대한 비과세를 규정하고 있다. 이는 현행 조세법체계의 안정을 위해 바람직하지 않다. 다만, 기본소득이 사회보험의 보험료 산정기준에서 제외하도록 입법이 보완될 필요가 있다. 현행 세법상으로도 재난지원금이나 기본소득에 대한 과세는 어렵기 때문에 국민에게 무상으로 지급되는 각종지원금에 대해서 현행 「소득세법」을 개정하여 적극적으로 과세함으로써 조세평등주의를 실현하고 부족한 세수를 보충해야 한다. 방법론적으로 기본소득을 거주자의 과세대상소득에 포함시키는 것과 함께 최소한의 생계유지를 위해 규정한 기본공제와 같은 여러 가지 조세지출을 줄여 과세표준을 높이는 방법을 제안하였다. 또한, 국가인권위원회의 권고에 따라 외국인이라도 90일 이상 국내거소자에게 국가가 재난지원금을 지급하는 경우에도 이들에 대한 원천징수체계도 정비해야 한다.
Interest in basic income is growing due to emergency disaster support funds paid to overcome the economic crisis caused by the Corona 19 this year. However, controversy continues over whether to make all citizens eligible for payment or provide selective support centered on vulnerable groups in the process of implementing emergency disaster support funds. Meanwhile, the National Assembly is likely to realize basic income as bills for the introduction of the basic income system are being introduced one after another by agreement between the ruling and opposition parties. In addition, measures are being proposed to reduce tax expenditure amounting to 50 trillion won a year and to actively introduce new taxes such as national land ownership tax, data tax, carbon tax and robot tax. There has yet to be much social discussion on the issue of taxing disaster aid or basic income paid free of charge by the state to the people. But one of the basic income bills under discussion at the National Assembly stipulates non-taxation on basic income. This is not desirable for the stability of the current tax law system. However, legislation needs to be supplemented so that basic income is excluded from the social insurance premium calculation standard. Even under the current tax law, taxation on disaster support or basic income is difficult, so various subsidies paid to the people free of charge should be actively taxed by revising the current Income Tax Act to realize tax equality and supplement insufficient tax revenues. In addition to including basic income in the taxable income of residents, a measure was proposed to raise the tax base by reducing various tax expenditures, such as the basic deduction prescribed for minimum subsistence. In addition, the withholding system should be overhauled if the state pays disaster support to foreign domestic residents for more than 90 days according to the recommendation of the National Human Rights Commission.
Interest in basic income is growing due to emergency disaster support funds paid to overcome the economic crisis caused by the Corona 19 this year. However, controversy continues over whether to make all citizens eligible for payment or provide selective support centered on vulnerable groups in the process of implementing emergency disaster support funds. Meanwhile, the National Assembly is likely to realize basic income as bills for the introduction of the basic income system are being introduced one after another by agreement between the ruling and opposition parties. In addition, measures are being proposed to reduce tax expenditure amounting to 50 trillion won a year and to actively introduce new taxes such as national land ownership tax, data tax, carbon tax and robot tax. There has yet to be much social discussion on the issue of taxing disaster aid or basic income paid free of charge by the state to the people. But one of the basic income bills under discussion at the National Assembly stipulates non-taxation on basic income. This is not desirable for the stability of the current tax law system. However, legislation needs to be supplemented so that basic income is excluded from the social insurance premium calculation standard. Even under the current tax law, taxation on disaster support or basic income is difficult, so various subsidies paid to the people free of charge should be actively taxed by revising the current Income Tax Act to realize tax equality and supplement insufficient tax revenues. In addition to including basic income in the taxable income of residents, a measure was proposed to raise the tax base by reducing various tax expenditures, such as the basic deduction prescribed for minimum subsistence. In addition, the withholding system should be overhauled if the state pays disaster support to foreign domestic residents for more than 90 days according to the recommendation of the National Human Rights Commission.
