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가상화폐 과세상 쟁점과 글로벌 동향(예산정책처2020.2)

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가상화폐 과세상 쟁점과 글로벌 동향(예산정책처2020.2)

admin | 화, 2020/02/18- 20:04

가상화폐 과세상 쟁점과 글로벌 동향(예산정책처2020.2)

 

 


NABOFocus제12호-가상화폐 과세상 쟁점과 글로벌 동향-비트코인.pdf
0.28MB

 

 

* 작년 말 국세청은 국내 가상화폐 거래소의 비거주자 원화 출금액을 과세대상 기타
소득으로, 거래소는 원천징수의무자로 보아 원천징수 미납분(약 803억) 부과

- 동 사례는 국내 첫 가상화폐 과세조치로서 의의가 있으나, 세법상 가상화폐 과세방침이
수립되지 못한 상태에서 추진됨에 따라 법해석을 둘러싼 다양한 쟁점 야기

- 국세청 과세사례는 소득세법상 비거주자 관련 조항에 근거하여 과세

 

• 현행 소득세법은 개인 가상화폐 거래이익은 과세대상으로 열거되지 않아 과세 곤란

 

• 비거주자의 경우 조세조약을 감안 포괄주의 방식의 기타소득 규정을 두고 있음
- 기획재정부는 올해 세법개정안에 가상화폐 과세방안을 마련하겠다는 입장

- 이미 현실이 되어버린 가상화폐의 경제행위에 대한 과세는 올해 격렬한 논쟁을 촉발할 가능성이 있음

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KERI Insight 20-04주요 경제위기와 현재 위기의 차이점과 향후전망.pdf
3.22MB

 

 

 

과거 세계적 경제위기 사례(대공황, 글로벌 금융위기 등)
를 살펴보면 위기 이전으로 회복하는 데는 상당한 시간이
소요될 것으로 보인다. 코로나19의 경우에도 향후 세계경
제에 상당한 충격을 줄 것으로 예상되고 있으며, 한국의 경
우 위기 이전에도 이미 경제 펀더멘털이 상당히 약화된 상
태이다. 지난 수년 간 소득주도성장으로 대표되는 정책실
험으로 쇠약해진 한국경제는 GDP 갭이 계속 확대(실질성
장률 < 잠재성장률)되고 있었던 상황이고, 실물경제의 어
려움으로 금융시장의 변동성도 매우 커졌으며 주가의 경우
유동성 공급 등 호재에 따라 급등하였다가 다시 급락하는
장세를 보이고 있다. 또한 코로나19로 인한 기업부문의 부
진도 상당히 지속될 것이며 글로벌 금융위기 때와 같이 조
기에 회복되기는 어려울 전망이다. 무역부문에 있어서도
전 세계적으로 상당한 교역부진이 예상되며 이에 따라 한
국의 수출도 상당히 영향을 받을 것으로 보인다.

종합하면 이번 위기는 그 강도와 지속기간이 글로벌 금
융위기보다 크고 길 가능성이 높으며 한국경제의 체력마
저 쇠약한 상태이므로 회복에는 상당한 기간이 소요될 것
이고, 코로나19의 종식 이후에도 V자형 회복은 어려울 전
망이다. 결국 장기불황에 대비할 수밖에 없는 상황으로 재
정여력의 확보가 매우 중요한 상황이다. 한 두 번의 대규모
유동성 공급으로 현재의 위기를 극복하는 것은 쉽지 않을
것이며, 재정의 재구조화를 통해 재정여력을 확보하고 재
정의 효율적 운용을 통해 재정의 생산성을 제고할 필요가
있다. 생산적인 곳에 세금을 부과하여 비생산적인 곳에 재
원을 이전하는 비효율적 정책을 배제하여 성장동력의 훼손
을 막아야 하는 것이다. 또한 정책기조의 획기적 전환을 통
해 위기를 극복하고 코로나19 종식 후 세계시장을 선점할
수 있는 동력확보에 노력을 기울여야 한다. 특히 최저임금
인상, 법인세 인상, 근로시간 단축 등 그동안의 정책실험은
한국경제의 생산성과 경쟁력을 높이는데 실패한 원인이라
는 점을 유념해야 한다.

화, 2020/06/02- 14:54
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D2005077-2020년 기금평가결과.hwp
0.63MB

 

 

기획재정부는 기금평가단을 구성하여 추진한 ’20년 기금평가 결과(존치평가, 자산운용평가)5.26.() 국무회의에 보고

 

존치평가 결과방송통신발전기금과 정보통신진흥기금을통합하고, 성과평가에 기반한 지출구조조정 체계 구축 권고

 

자산운용평가 결과공무원연금기금, 방송통신발전기금, 사립학교교직원연금기금, 중소벤처기업창업진흥기금이

탁월등급으로 평가

 

민간전문가 35명으로 구성된 기금운용평가단15월간 평가
국무회의 보고를 거쳐 국회에 제출 예정(5.28.)

 

 

< 기금평가제도 개요 >

 

 

(기금평가) 국가재정법 제82조에 따라 매년 기금의 존치여부와 운용 실태 등을 평가하는 제도로써, 기금 존치평가와 자산운용평가로 구성

 

- (존치평가) 기금의 존치타당성 사업재원구조 적정성을 평가*

 

* 매년 전체기금(67)1/3씩 평가 전력산업기반기금, 방송통신발전기금 등 24개 기금

 

- (자산운용평가) 여유자금 운용적정성 평가*

 

* 매년 평가하는 공공기관경영평가 대상 기금(18)·여유자금 1조원 이상 기금(3)과 격년 평가 기금(24) 국민연금기금, 주택도시기금 등 45개 기금

화, 2020/06/02- 15:00
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(외국입법++동향과+분석+42호-20200527)일본+인구급감지역의+경제활성화+관련+입법동향과+시사점.pdf
1.35MB

 

 

 

요 약
□ 법률의 제정 현황
◦ 일본은 인구가 급감하는 지역의 경제활성화를 위해 「지역인구 급감에 대처하기 위한 특정지역 만들기 사업추진에 관한 법률」을 2019년 12월 4일에 제정·공포하였으며, 이 법은 2020년 6월 4일부터 시행될 예정임
□ 법률의 주요 내용
◦ 이 법은 인구급감지역에서 특정지역만들기 사업과 사업추진을 위한 협동조합의 설립, 승인 요건, 지원 사항 등을 규정하고 있음
◦ 특정지역만들기 사업을 수행하려는 협동조합은 도·도·부·현 지사에게 승인을 받아야 하며, 지사는 해당 조합이 법에서 정한 기준을 모두 충족할 경우에 승인할 수 있음. 국가와 지방자치 단체는 승인을 받은 협동조합의 운영을 위해 행정 및 재정 지원을 할 수 있음

□ 국내 시사점
◦ 첫째, 일본은 인구감소지역을 대상으로 지역의 성장 및 활성화 방안을 담은 별도의 법률을 제정함. 우리나라의 경우도 일본과 같은 사회문제를 겪고 있지만, 인구감소지역만을 대상으로 종합적인 지원책을 담은 별도의 법률은 아직 마련되어 있지 않음
◦ 둘째, 일본은 특정지역만들기 사업으로써 관련 협동조합을 설립해 일자리를 늘리고, 지역인재를 확보하고자 함. 국내에서도 지역일자리 창출 등을 위해 마을기업 사업을 추진하고 있는데, 이에 대한 법적 근거가 미흡하여 안정적으로 사업을 추진하는데 한계가 있다는 지적이 있어 왔음. 따라서 향후 제21대 국회에서 관련 제도의 법제화가 필요함

화, 2020/06/02- 15:03
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NABO추계&세제이슈(제11호).pdf
2.93MB

 

 

 

I. 추계&세제 트렌드

·20201분기에 가결된 386건의 법률 중 국가와 지방자치단체의 재정에 영향을 미치는 재정수반법률은 108(28.0%)으로, 동 법률 시행 시 향후 5(2020~2024)간 연평균 6,356억원 수입 감소와 27,693억원의 지출 증가가 예상된다.

·20201분기 국세수입 실적은 69.5조원으로, 전년 동기(78.0조원) 대비 8.5조원(10.8%) 감소하였다.

 

 

. 추계&세제 분석

·OECD(2020)의 조세정책 대응단계 분석틀에 따라 한국, 미국, 유럽, 중국 및 일본의 조세지원 대책을 분석하였다. 현재까지 추진된 주요국의 코로나19 관련 조세지원대책은 위기발생(1단계) 및 봉쇄&완화(2단계) 단계에 대응하는 조치로 평가된다.

·2020년 주택공시가격은 최근 5년 기간중 가장 높게 상승(5.89%)하였다. 2020년 보유세는 6.59조원의 세수증가가 추정되며, 종부세의 경우 보유세 증가분(0.47조원) 중 공시가격 상승효과는 0.38조원(80.9%)으로 추정된다.

·도로교통법 개정법률(민식이법 및 태호·유찬이법)의 시행으로 무인 교통단속용 장비와 횡단보도 신호기 설치 및 통학버스 안전교육대상자 수 증가로 1,810억원의 추가재정소요가 추계된다.

·보훈급여등(보상금, 무공영예수당, 보훈병원 진료등 13개 의무지출항목)지출은 매년 지급단가가 최근 5년간 연평균 증가율에 따라 증가하는 시나리오에 따르면 20204.7조원에서 20306.3조원으로 증가할 것으로 전망된다.

 

. 추계&세제 최근이슈

·CBO에 따르면 미 의회가 20203~4월 코로나19 대응을 위하여 가결한 재정수반법률(4)은 향후 10년간 2.4조 달러의 재정이 소요될 것으로 추정되었다.

·2019년 연금충당부채는 944.2조원으로 전년대비 4.3조원 증가하여 2011년 이후 연평균 74.2조원 증가한 것에 비해 낮은 증가폭을 보였는데, 이는 보험수리적 가정에 의한 부채 계상과정에서 물가상승률 등이 낮게 적용된 것에 기인한다.

·2019·2020년 국세수입의 감소로 인해 국세감면율[국세감면 ÷ (국세수입 + 국세감면)]이 한도(최근 3년 평균+0.5%p)를 초과할 것으로 전망된다. 신설·일몰도래 항목중 연간 감면액이 300억원 이상임에도 조세지출 성과평가에서 제외된 경우가 있으며, ‘적극적 관리대상중 일몰규정 없이 영구적으로 운영되고 있는 항목이 과다한 문제가 있다.

· CBO2년마다 발간하는 재정적자 감축을 위한 정책대안2018년 보고서 (Options for Reducing the Deficit: 2019 to 2028)를 소개하였다. 2018년 보고서에서는 재정적자를 감축하기 위한 121개의 대안을 제시하였다.

· 캐나다 PBO20202월에 발표한 75(2018~2093) 장기 재정전망 보고서 (Fiscal Sustainability Report 2020)를 소개하였다.

 

. 한눈에 보는 조세지표

조세부담률·국민부담률, 주요 세목별 세율, 명목GDP 대비 세수 비중, 총 조세 대비 지방세 비중, 국세 및 지방세 감면액 및 감면율, 월별 국세 수입액 및 진도율 등 조세지표를 도표로 한눈에 볼 수 있도록 하였다.

수, 2020/06/03- 18:40
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코로나19(COVID-19)+대응+종합보고서(개정증보판).pdf
3.13MB

 

 

 

Ⅰ. 코로나19(COVID-19) 개요
1. 코로나19 특성 및 확산 차단의 대응과제 3
2. 세계적 유행(Pandemic)에 대한 대응 6

Ⅱ. 감염병 재난 대응 체계
1. 국제법에 근거한 대응 체계 13
2. 국내외 봉쇄조치 18
3. 우리나라 대응 체계 22

Ⅲ. 주요국 현황과 대응 체계
1. 미 국 29
2. 중 국 33
3. 유 럽 36
4. 영 국 40
5. 독 일 43
6. 일 본

 

Ⅳ. 부문별 대응의 쟁점 및 개선과제
재정 및 공공부문의 대응 57
1. 국내외 경기부양책 57
2. 중앙은행 기준금리 인하 61
3. 산업・무역의 영향과 정책방향 65
4. 국제적 책임 공방 68
5. 국제보건협력과 의회 외교 73
6. 원격의회 사례 : 영국 76
7. 감염병 대응 남북한 보건협력 81
8. 감염병 긴급 대응을 위한 연구개발 추진 방안 85
산업부문의 대응 89
1. 중소기업 및 소상공인 지원대책 현황과 과제 89
2. 벤처・창업기업의 경영부담 완화와 기업활동 지원 강화 93
3. 중소자영업자 세제지원 97
4. 유연근무제 도입의 쟁점과 과제 100
5. 정보통신기술(ICT) 분야의 대응 현황과 과제 104
6. 민간보험상품 인적재해보상 적용 107
7. 식량위기론의 대두 111
8. 학교급식 관련 산업 피해 지원 115
9. 항공산업 지원 현황과 과제 119
10. 화훼산업 피해와 대책 및 향후 과제 121

 

사회부문의 대응 125
1. 초・중・고교 휴업 및 수업운영 대책 125
2. 초・중등학교 온라인 개학 및 학사운영 128
3. 대학 원격수업 및 학사운영 대책 131
4. 확진자 동선 공개와 개인정보보호 135
5. 감염병 보도 규제 138
6. 노인 등 감염취약계층 현황과 향후 과제 140
7. 마스크 및 방역물자 관리 143
8. 의료폐기물 등 폐기물 처리 현황 및 개선 146
9. 야생동물과 관련한 감염병 관리 강화 방안 149

화, 2020/06/09- 06:31
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20200518(Issue2020-413) 코로나19 인간안보와 가치연대의 부상.hwp
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Issue2020-413-코로나19 인간안보와 가치연대의 부상.pdf
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경기연구원, “코로나19로 국제질서 재편군사력경제력에서 위기대응력 중심으로 전환

코로나19로 국제 연대 붕괴인간안보로 안보 패러다임 전환

코로나19 대응에 미국의 무능력, 중국의 무책임, EU의 비효율 드러나투명성개방성민주성 가치 아래 한국이 국제협력 네트워크 주도해야

경기국제평화센터를 설립하고 보건협력 기능 포괄 필요

 

 

코로나19 관련 현안보고서를 연속 발간하고 있는 경기연구원이 경제, 도민 인식, 환경 관련 주제에 이어 이번에는 외교 분야를 분석했다.

경기연구원은 <국제질서를 흔든 코로나19: 인간안보와 가치연대의 부상>을 발간하고, 코로나19로 인해 국제정치질서와 안보 패러다임의 변화가 불가피하며, 이 과정에서 한국이 국제협력에 주도적 역할을 담당할 수 있는 유리한 여건이 조성됐다는 내용을 담았다.

보고서는 코로나19로 인해 전통적인 국제 연대가 붕괴되고, 군사력과 경제력을 바탕으로 하는 경성안보(hard security)에서 연성안보(soft security)와 인간안보(human security)로 패러다임이 전환되고 있다고 밝혔다. 국제질서의 핵심변수인 국력이 군사력에서 위기대응력으로 전환하는 중이라는 것이다. 이는 코로나19 사태에서 나타난 바와 같이 전통적으로 국력 순위가 높은 나라일수록 막대한 인명피해를 경험하고 있는 결과에서도 알 수 있다.

 

이성우 경기연구원 연구위원은 코로나19 이후 세계질서는 힘이 집중되는 기존 형태에서 벗어나 투명성개방성민주성의 가치를 공유하는, 국가 간 연대에 기초한 국제협력 네트워크 형태로 나타날 것이라고 전망했다. 코로나19와 같은 전염병뿐 아니라 기후변화, 빈곤과 기아, 환경오염 등 인류 공동의 전 지구적 문제를 포괄하는 새로운 국제정치 질서에 대한 모색이 불가피하다는 분석이다. 안보개념의 전환에 따라 제조업 분야에서 국제분업체계의 재편과정을 거치면서 국제경제질서의 변화가 국제정치질서에 영향을 미칠 것이라는 의미다.

 

이런 변화에 조응한 국제안보 역시 군사안보 중심에서 벗어나 산업안보, 식량안보, 에너지안보 등 포괄안보로 인식의 전환이 이루어질 것이라는 의견이다.

 

한편, 지방정부, 기업, NGO, 개인 등 새로운 행위자가 국제무대에 등장하고 있는 상황에도 주목해야 한다. 각 국가의 중앙정부가 코로나19 위기에 대응하는 과정에서 책임과 의무에 한계를 드러내면서 국제정치의 행위자로서 국가의 독점적 지위가 자연스럽게 붕괴하고 새로운 행위자 집단이 출현하고 있는 것이다. 미국, 일본, EU의 지방정부가 보건협력 차원에서 한국에 직접 코로나19 진단키트를 요청하고 핀란드 민간병원이 서울의과학연구소에 코로나19 검사를 직접 의뢰한 사례는 이런 변화를 보여준다.

 

이와 같은 국제질서 패러다임의 변화는 코로나19 방역 경험을 바탕으로 경기도가 국제 네트워크를 주도할 기회이기도 하다. 이성우 경기연구원 연구위원은 경기도가 해외공적개발 원조를 위해 추진하고 있는 경기국제평화센터를 설립하고 그 기능을 보건협력까지 확대하자고 제안했다. 경기도가 개발원조의 중심역할을 수행하고, 개발도상국 미래지도자 교육 훈련 프로그램을 보건방제의료 분야에 집중하자는 것이다.

 

이 연구위원은 또한 코로나19 이후에도 계속되는 다양한 보건위협에 대비하는 백신과 진단시약을 개발하는 국제 의료협력 클러스트도 제안했다. 바이오 신약개발, 생명과학기업 등이 소재한 광교 테크노밸리에 축적된 경험과 경기도가 갖고 있는 법제도적 지원 체계를 활용하자는 의견이다.

 

전통적인 제조업도 국제분업체계 재편에 따라 리쇼어링이 대안으로 논의되고 있다. 경기도는 제조업의 강점을 활용하여 첨단제조업의 중심지로 미래성장동력을 주도하기 위해서 리쇼어링 참여 기업 유치를 위한 기술지원, 기금지원, 인력훈련지원 등의 종합지원체계를 구축할 것을 제안했다.

화, 2020/06/09- 06:35
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(제21대국회+주요+입법·정책+현안Ⅰ-20200530)-정치행정조사실.pdf
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(제21대국회+주요+입법·정책+현안Ⅲ-20200530)-사회문화조사실.pdf
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(제21대국회+주요+입법·정책+현안Ⅱ-20200530)-경제산업조사실.pdf
6.60MB

 

 

Ⅰ. 정치의회 • 1
1. 국회 분야 3
01. 의원윤리심사기구 상설화 ·························································································3
02. 국회 안건신속처리제 ································································································6
03. 국회 인사청문제도·········· ·························································································9
04. 예산결산특별위원회 상임위 전환 문제 ··································································12
05. 예산안 및 세입부수법안 본회의 자동부의제도 ······················································15
06. 국회의 행정입법 통제 ···························································································18
07. 법제사법위원회 체계자구심사 ················································································21
08. 국정조사 위증 증인에 대한 고발 절차 ·································································24
09. 국회 정보공개제도············································································· ····················28
10. 국회 입법예고제도············································································· ····················32
2. 선거 분야 35
01. 선거운동 확성기 소음규제 ·····················································································35
02. 선거운동 기간 제한 ·······························································································39
03. 국회의원 선거구 획정 ···························································································42
04. 국회의원 선거제도 ·································································································45
05. 선거사무원 수당 ····································································································49
06. 재・보궐 선거비용 ··································································································52
07. 재외국민 투표권 ····································································································55
08. 후원회 지정권자 자격 기준 ···················································································58
09. 선거여론조사 공표기간 ··························································································61
10. 선거운동 규제 ·······································································································64
11. 투표참여 취약계층 투표편의 지원 ·········································································67

3. 정당 분야 71
01. 지구당 부활 등 지역의 정당활동 ··········································································71
02. 지역정당 설립 허용 등 정당 설립 요건 완화 ·······················································74
03. 정당 정책연구소 기능 강화 ···················································································77
04. 여성・청년의 정치대표성 ························································································80
05. 민주시민교육 활성화 ·····························································································83
06. 정당 국고보조금 배분 기준 ···

 

Ⅱ. 법제사법 • 89
1. 공법 분야 91
01. 헌법개정 ················································································································91
02. 헌법개정절차법 제정 ···························································································97
03. 차별금지법 제정 ····································································································99
04. 대법원 상고심제도 ·······························································································102
05. 대법원의 이원적 구성 방안 ···············································································105
06. 전문법원(노동법원・해사법원 등) 설치 ·································································108
07. 사법행정제도 ·······································································································111
08.. 군사법제도···· ·····································································································114
09. 경력법관제도 ·······································································································117
10. 헌법재판관 궐원 방지 ·························································································122
11. 헌법재판 변형결정 효력규정 ···············································································125
12. 법원의 재판에 대한 헌법소원 도입 ····································································128
13. 행정기본법 제정 ··································································································131
14. 변호사시험 ···········································································································134
15. 감사원 성과감사 ··································································································137
16. 행정심판 처분청 불복 제도 ·················································································139
17. 행정심판 청구서 각하 제도 ·················································································141
18. 행정심판위원 정수 ·····························································································143
19. 법학전문대학원 실무교육 ····················································································145
20. 대안적 법학전문대학원 ························································································148
21. 「행정절차법」상 청문 제도··················································································151
22. 피후견인 결격조항 문제 ······················································································154
23. 피후견인에 대한 선거권 부여 및 정당한 편의제공 ············································158
2. 사법 분야 161
01. 의료기관 등의 출생통지 제도 ···········································································161
02. 기업구조조정 관련 제도 ······················································································164
03. 주주총회 의결권 행사 관련 제도 ··································································167

04. 감사위원회 제도 ··································································································170
05. 보험계약자의 수동적 응답의무 ············································································172
06. 복합운송 관련 규정 ···························································································175
07. 상장회사의 특례조항 ·························································································178
08. 주주총회 정족수 제도 ·······················································································180
09. 사외이사 의무선임 제도 ······················································································182
10. 등기의 공신력 인정 방안 ····················································································185
3. 형사법 분야 188
01. 형사미성년자 연령 조정 ······················································································188
02. 검・경 수사권 조정 ····························································································192
03. 사실적시 명예훼손죄 ·························································································194
04. 수사과정 피의자 보호제도 ·················································································197
05. 재심제도··············································································································200
06. 혐오표현에 대한 형사처벌 ··················································································203
07. 피의사실공표죄 ································································································206
08. 강간죄 최협의 폭행설 ·························································································210
09. 그루밍성범죄 ·······································································································214
10. 성범죄 피해자의 2차 피해 방지 ·········································································216
4. 소송제도 분야 220
01. 공정거래・특허 사건에 대한 행정소송 심급구조 ··················································220
02. 의무이행소송 제도 ·······························································································223
03. 증거개시제도 ·····································································································226
04. 행정형 조정절차에 있어 조정성립의 효력 문제 ··················································229

 

Ⅲ. 외교안보 • 233
1. 외교 분야 235
01. 신북방정책 ···········································································································235
02. 신남방정책 ·········································································································238
03. 조약체결절차 ·······································································································241
04. 자율무기체계 협상 ·······························································································245
05. 한・미 SOFA 개정 ······························································································249
06. 한-EU FTA와 ILO 핵심 협약 비준 ··································································252
07. 해외정책연구소 지원사업 ··················································································255
08. 영사협력원제도 ····································································································258
09. 재외공관 행정직원 제도 ······················································································261
10. 해외여행경보제도 ·······························································································264
11. 국내거주 고려인동포 지원사업 ··········································································267
12. 재외동포 및 외국인 대상 한국어교육사업 ··························································270
13. 한국 국제개발협력의 투명성 ·············································································273
14. 국제개발협력 추진체계와 관련 법제 ···································································276
15. 방위비분담금 제도 관련 국회의 역할 ·································································279
16. 미국의 인도-태평양(Indo-Pacific) 전략 ··························································282
17. 2020년 미국 대통령 선거 ··················································································284
18. 미・중관계 ············································································································287
19. 한・중 관계 ··········································································································290
20. 한일대륙붕공동개발 ·····························································································293
21. 일제강점기 강제동원피해자문제 ········································································296
22. 일본군위안부피해자 문제 ····················································································299
23. 한・일 과거사 유네스코 유산 등재를 위한 지원 ·················································302
24. 「한일군사비밀정보보호협정(GSOMIA)」 ····························································305
25. 러시아 개헌 ·········································································································308
26. 러시아의 극동지역 개발정책 ···············································································312
27. 유럽연합(EU)의 대 아시아 정책 ·········································································315

 

28. 브렉시트(Brexit) 관련 향후 과제 ·······································································319
29. 코로나19 확산에 따른 관세・통상 정책 ······························································323
30. 디지털 무역 규범 협상 ·······················································································328
2. 통일・남북관계 분야 332
01. 통일 국민 협약 ···································································································332
02. 통일 경제 특구 ···································································································335
03. 남북공동체 ···········································································································338
04. 한반도 신경제지도 구상 ······················································································341
05. 남북 철도 및 도로 협력 ·····················································································343
06. 북한 이탈주민 ·····································································································346
07. 남북이산가족 상봉 ·······························································································349
08. 남북협력기금 ·······································································································352
09. 통일부의 북한 개별관광 추진 경과 ····································································355
10. 북한 인권 ············································································································358
11. 제7기 제5차 전원회의 이후 북한의 대외정책 변화 ···········································361
12. 북미 비핵화 협상 ································································································364
13. 북한 통치관료 변화와 대내외 정책 변화 ··························································367
14. 북한의 감염병(코로나19) 예방 체계 ···································································370
15. 북한의 단거리 미사일 시험 발사 ········································································373
16. 2020년 북한 경제 전망 ·····················································································376
3. 국방 분야 379
01. 한미동맹과 전시작전통제권 전환 ········································································379
02. 군부대 해체 주변지역 지원 ·················································································382
03. 탄약저장시설의 현대화 ························································································384
04. 한국형 군사위성 개발 ·························································································387
05. 사이버작전 능력 강화 ·························································································389
06. 군비통제 기본정책 ·······························································································392
07. 주한미군기지 반환 및 환경오염 정화 ·······························································395
08. 국방벤처 지원 사업 ·····························································································398
09. 방산수출지원을 위한 무관 및 방산주재관의 역할 ··············································401

10. 핵심부품국산화 개발지원 사업 ············································································404
11. 방산수출지원 체계 ·····························································································407
12. 방위산업육성기본계획 ························································································410
13. 병역자원의 안정적 확보 ······················································································412
14. 전문연구・산업기능요원의 병역지정업체 관련 조건 ·············································415
15. 전문연구요원 복무관리 기준 ···············································································418

 

Ⅳ. 행정안전 • 421
1. 행정일반 분야 423
01. 공무원 정년 ·········································································································423
02. 관리자급 여성공무원 할당제도 ············································································427
03. 공무원 휴가제도········ ··························································································429
04. 퇴직공직자 취업제한제도····················································································431
05. 공직자 재산등록제도····· ······················································································434
06. 개인정보 보호책임자 처벌규정 ··········································································437
07. 개인영상정보 처리의 법적 개선 ··········································································439
08. 공공데이터 이용 활성화 ······················································································442
09. 전자정부추진위원회의 법적 근거 ······································································445
10. 정보공개제도 ·······································································································448
11. 공휴일 제도···································· ·····································································450
12. 공중화장실 안전관리 ···························································································453
13. 행정사 제도 ·········································································································456
14. 행정조사 제도·····································································································459
15. 현충시설의 지정 및 관리체계 ···········································································462
16. 의무 또는 단기복무 제대군인에 대한 취업지원 ··················································466
17. 보훈단체 수익사업 ·······························································································469
18. 국가보훈대상자 고령화에 따른 의료지원 제도····················································473
19. 국립묘지 운영 및 관리 체계 ·············································································477
2. 지방행정 분야 480
01. 지방자치단체의 특례시 지정제도·· ······································································480
02. 인구감소지역 지원방안 ························································································483
03. 주민자치회제도 ··································································································486
04. 선출직 지방공직자 주민소환제도 ······································································489
05. 지방의회 인사권 ··································································································492
06. 지방의회 인사청문회 제도··················································································494
07. 지방세 납세자 보호관 제도····· ············································································497
NATIONAL ASSEMBLY RESEARCH SERVICE
제21대국회 주요 입법・정책 현안Ⅰ

08. 자동차세 ··············································································································500
09. 지역자원시설세 ····································································································503
10. 고향사랑기부제 ····································································································506
11. 재정분권 이후 재정형평화 ··················································································509
12. 지방교부세 ···········································································································513
13. 지방소멸에 대응하는 지방재정 ············································································516
03. 안전 분야 519
01. 자치경찰제도···· ···································································································519
02. 국가수사본부 설치 ·······························································································522
03. 정보경찰의 활동범위 ·························································································525
04. 도로 외의 구역 보행자 보호 ·············································································528
05. 고령운전자에 대한 인지검사 ·············································································531
06. 총기소지허가자 관리 ···························································································533
07. 개인형 이동수단의 입법화 ··················································································537
08. 자전거 우선도로의 통행방법 ···········································································540
09. 난폭운전 관련 쟁점 ·····························································································543
10. 집회・시위소음 규제 ···························································································545
11. 중앙재난안전대책본부장의 지휘체계 ··································································548
12. 포항지진 진상조사 및 피해자 지원 ····································································550
13. 간이스프링클러 설치사업 ····················································································553
14. 민방위 대피시설 ··································································································555
15. 재난취약계층에 대한 안전관리체계 ·····································································558
16. 소방시설공사 분리발주 ························································································561
17. 119 비응급 서비스 이용에 대한 비용부과 방안 ··············································564
집필자 명단 566

화, 2020/06/09- 06:42
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임금정보브리프 2020년제4호(통권50호).pdf
3.02MB

 

 

 

 

"본 자료는 임금 관련 각종 정보들을 제공하기 위해 한국노동연구원에서 발간한 것입니다"

- 워크넷 구인구직DB를 이용한 2020년 3~4월 임금 동향

- 임금체계 개편 사례

- 직무기반의 인사관리체계 교육훈련체계 설계

수, 2020/06/17- 03:21
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2007~2018년 국내 허가 신약의 특성과 지출 동향.pdf
0.95MB

2007~2018년 국내 허가 신약의 특성과 지출 동향 (한국보건사회연구원)

 

· 최근 글로벌 시장에서 신약의 특성은 중증 질환 치료제 증가, 고가화, 의사 결정에 필요한 근거의 불확실성 등으로 요약됨. 2007~2018년 국내에서 허가된 신약 570개를 분석한 결과, 이러한 경향이 동일하게 관찰되었음.
· 신약에서 항암제가 차지하는 비율이 상승하고 근거의 불확실성이 커지면서 항암제 급여에서 위험분담제가 일반화되고 있음. 신약이 시장에서 채택되는 속도가 점점 빨라지고 약품비 지출에 미치는 영향도 커지고 있음.
· 향후 신약의 불확실성을 관리하면서 혁신적 신약에 대한 접근성을 보장하고 재정의 지속성을 확보할 수 있는 정책이 요구됨.

수, 2020/06/17- 03:34
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프랑스·싱가포르의 부동산 조세정책과 시사점​​​​​​​​​​​​​​ (국토연구원).pdf
2.00MB

해외 부동산정책 시리즈 ②​​
프랑스·싱가포르의 부동산 조세정책과 시사점​​​​​​​​​​​​​​ (국토연구원)

 

 

국토연구원은 본 보고서에서 프랑스·싱가포르 부동산 조세제도 현황 및 특징을 살펴보고 이에 따른 시사점을 제시하고자 하였다.

<목 차>

1. 프랑스·싱가포르의 주택가격 변화

2. 부동산 조세제도 현황

3. 프랑스·싱가포르의 부동산 조세정책 특징과 시사점

 

 

 

프랑스·싱가포르의 부동산 조세정책과 시사점​​​​​​​​​​​​​

김지혜 책임연구원, 노민지 책임연구원, 오민준 연구원, 권건우 연구원, 오아연 연구원

 

1> 글로벌 금융위기로 하락했던 주택가격이 상승·하락기를 거쳐 최근 조정기를 겪음​

  - (프랑스) 글로벌 금융위기 기간에 9%가량 하락(’09.2Q, 전년 동기 대비 변동률)했던 주택가격이 회복기·하락기를 거쳐 2017년 이후 2~3% 상승

  - (싱가포르) 글로벌 금융위기에서 벗어난 2010년 주택가격 변화율이 최고 38.2%(’10.2Q)까지 상승했으며, 이후 하락기(’14.1Q~’17.3Q)와 상승기(’17.4Q~’18.4Q)를 거쳐 최근 조정기를 겪음

 

2> (취득단계) 프랑스는 5.09~5.8%의 세율을 적용하며, 싱가포르는 실수요자 중심으로 취득세 운영​

  - 실수요자에는 낮은 세율(1~4%)을 적용하고, 다주택(최대15%)·외국인(20%)·법인(최대 30%)에는 추가 취득세를 부과

 

3> (보유단계) 프랑스의 부동산세와 싱가포르의 재산세는 자산의 임대가치에 기초하여 세제를 부과하며, 미건축지(프랑스)나 비거주주택(싱가포르)에는 높은 세율 적용​

 

4> (처분단계) 장기보유 시 세부담을 완화해주고 단기보유 거래에 대해서는 중과​

  - (프랑스) 6년 이상 보유 시 양도세 추가 공제, (싱가포르) 단기보유 거래 시 양도세 중과(1년 미만은 12%)

 

|시사점|

 ① 실수요자 중심의 부동산 조세정책 강화

   - 실수요자 및 저가 주택에 대한 세부담은 완화하고 투기 및 편법·불법거래 등에 대해서는 세부담을 강화

 

 ② 실거주 주택 및 중저가 주택에 대한 세부담 완화

   - 실거주 주택 여부를 확인하기 위한 요건을 강화하되, 중저가 주택에 대한 취득세·재산세 부담 완화

 

 ③ ​단기보유 거래 및 편법·불법 거래에 대한 세부담 강화

  - 장기특별공제 기간 강화, 법인 등을 이용한 편법 거래 등에 세제 강화

 

 

수, 2020/06/17- 03:40
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인천광역시 시내버스 준공영제 운용실태 (감사원).pdf
2.11MB

 

인천광역시 시내버스 준공영제 운용실태 (감사원)

 

 

 

 

수, 2020/06/17- 03:57
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OECD Economic Outlook, Volume 2020 Issue 1.pdf
5.57MB

OECD Economic Outlook, Volume 2020 Issue 1

Preliminary version

The OECD Economic Outlook is the OECD's twice-yearly analysis of the major economic trends and prospects for the next two years. The Outlook puts forward a consistent set of projections for output, employment, prices, fiscal and current account balances.

Coverage is provided for all OECD member countries as well as for selected non-member countries. This issue includes a general assessment of the macroeconomic situation, a series of notes on the macroeconomic and structural policy issues related to the COVID-19 outbreak and a chapter summarising developments and providing projections for each individual country.

 

 

https://www.oecd-ilibrary.org/economics/oecd-economic-outlook/volume-2020/issue-1_0d1d1e2e-en

수, 2020/06/17- 04:45
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kilf_report_200615-자동차주행분 부과 타당성 검토.pdf
0.98MB

 

 

○ 2019년 3월 26일 「액화석유가스의 안전관리 및 사업법」제28조가 폐지되어 일반인들도
LPG 차량을 자유롭게 구매·소유할 수 있게 됨
- LPG 차량은 타 화석연료 차량에 비해 발생시키는 초미세먼지가 적어 미세먼지 저감 정책의
일환으로 LPG 차량 소유를 장려하기 위한 규제완화 조치임
· 리터당 PM2.5 초미세먼지 발생 환경비용 (연료별 차량): 휘발유 –64원, 경유 -19,148원, LPG -0원
- <표 1>에서 제시된 바와 같이 과거 LPG 차량 소유는 부탄의 안정적인 공급과 안전관리를
위하여 특정인을 대상으로 소유와 사용을 규제하였으나, 시간이 지남에 따라 그 사용
범위를 점점 확대시켜 왔음

 

■ LPG 차량 규제완화 효과 실효성
○ LPG 차량에 대한 주행세 부과를 논하기 이전에 LPG 차량 소유에 대한 규제완화가 LPG 차량
판매로 이어졌는지에 대한 사실 판단이 필요함
○ 자동차 등록대수 및 신차대수에 대한 통계분석에서 규제완화 이후 LPG 차량의 등록대수가
0.3%가 증가하였으며, LPG 신차대수 기준으로 30%로 증가하였다고 나타남
- 본 분석(<표 4> 참조)은 2015년 1월~2019년 9월까지 월별 데이터를 이용한 회귀분석의
결과로 도출된 것임
- 규제 완화 이후 효과를 측정할 수 있는 데이터 기간이 짧은 한계가 있으나, 단기적으로 LPG
차량 증가가 통계적으로 유의미한 효과를 가지고 있음

 

■ LPG 차량 주행세 부과에 대한 장기적 전망
○ LPG 차량의 경제성으로 인해 LPG 차량 점유율이 지속적으로 증가할 수 있으나, 향후 자동차
시장에서 일어나는 시장 변화를 모니터링하여 정책적 판단을 하는 것이 요구됨
○ LPG 에너지 사용이 점차 감소하는 추세에 있으므로, 향후 감소 추세가 유지된다면 LPG
차량에 대한 주행세 부과가 <표 5>에 나타난 세수를 하회할 가능성도 존재함
- 장기적으로 보면 수송 에너지별 소비량 추이를 보면, 2010년 이후 휘발유 평균 소비량은
1.58% 상승, 경유 3.11% 상승, 전기 3.88% 상승, 신재생 8.47% 상승이나 LPG만이 4.43%
감소하고 있음
○ 새롭게 부흥하고 있는 전기차 및 친환경에너지 자동차 시장의 변화도 LPG 차량 보유에 영향을
미칠 것으로 예상되며, 향후 LPG 차량 충전소 확산 여부도 눈여겨보아야 할 부분이라고
사료됨

 

수, 2020/06/17- 14:18
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