신용카드사를 통한 부가가치세 매입자 납부제도 도입방안 연구

VAT is the one of the important taxes in Korea. VAT is the largest tax item and it has been growing because the Korean economy has been going up and up. Korea has many difficulties in VAT collecting because of high self-employment rate, incresing e-commerce, purchasing goods directly from overseas and so on. In Korea the VAT reverse charge system has been operated in the transaction of gold, cooper, etc and the range is expanding. In EU countries there are a lot of discusstions about VAT reverse charge system. And also VAT reverse charge system is partly operated in EU countries. Korea has excellent infrastructure in credit card industry. So VAT reverse charge system can be operated by credit card companies. Considering to introduing VAT reverse charge system through credit card companies, the Purchasing card can be used in B2B transaction. In B2C transaction it can be available in samll sectors at first and then can be expanding in others gradually. It is proposed that VAT reverse charge system through credit card companies is good at the conversion of the recogniton about VAT. It can use the infrastructure of credit card companies and it can promote the efficient tax administration and there may be an alternative to the incresing e-commerce, purchasing goods directly from overseas and so on. However payment may be changed in cash upon conversion enforcement and there are credit card companies may be responsible for collecting VAT excessively. In addition, credit card companies can be distressed by bad assets.