또한, 복잡하고 혼란스러웠던 조문들을 분야별로 체계화하고 국세 에는 없는 제도도 적극적으로 도입하여 납세자들의 편익을 향상시키고자 하였다.
The complex and confusing provisions were systematized by sector, and a system that was not in the national tax was actively introduced to improve the benefit of taxpayers.