1. 유통정상화 방안.                                                                                              

  ● 시약용 알콜 제조자의 실수요자 범위                                                                  

  - 주세법 시행령 제36조 및 국세청고시 제2007-26호에서 규정하고 있는 시약용 알콜은

검사, 시험, 실험등 연구목적뿐만 아니라 산업용으로 판매되는것을 포함함.           

● 국세청고시 제2007-26호 제2호 가목에 대한 해석                                                 

- 시약용 알콜제조사가 위와 같이 실수요자로 인정받을 수 있는 시약용알콜 제품은   

현행 유통시스템과 같이 화공약품도매상 또는 중간딜러를 통해 공급가능.          

- 실수요자에게 실수요자 증명을 요구하지 아니함.                                                 

- 신설규정 : 도매업자 등 시약용알콜 판매자는 주정판매기록부를 비치, 기장함.        

(제출 요구시 세무서에 제출 의무)                                   

2. 이행여부 점검.                                                                                                

● 관할세무서에서 이행여부 수시점검.