유형재화의 전자상거래에 대한 과세표준 양성화 방안

The purpose of this study is to propose an improvement plan for the standards for taxable income of e-commerce of tangible goods due to changes in consumer purchasing patterns such as foreign direct investment. The method of this study is to explore in literature for search of problem and improvement plan. Regardless of the size of the transaction, on needs to issue cash receipts. If domestic telecommunications retailer either: a)decides to price of foreign commodity and deliver an amount to an overseas dealer; b)sign up with an independent sales contractor to carry out significant business activities; or c)is a dependent agent for foreign corporation, it is necessary to impose taxes clearly considered to be a permanent establishment in Korea. In particular, in the future when amending the scope of permanent establishment, it is necessary to refer to the revision of the OECD model tax convention when establishing the scope of a fixed business site. Such reference is necessary as the “preliminary” and “auxiliary”place was excluded from the requirements for fixed business establishment have been deleted under recent OECD model tax convention. To increase the transparency of transactions between consumer to consumer(C2C), a system should be created to notify the National Tax Service(NTS) of the transactions for business. It is necessary to adopt an autonomous voluntary system to secure transparency in C2C transactions and induce private sellers into the open market. In order to maintain competitiveness with domestic products, when purchasing tangible goods directly online overseas and deciding the tariff duty exemption amount on foreign direct overseas online purchases, th cost should include not only the price of commodity but also related unit costs.In particular, since there are many discount policies related to direct purchase of overseas goods, in order to calculate accurate taxation standards in the VAT law, the type of treatment method for each type of discount policy should be stipulated under tax law stipulate. There is a need to raise the transparency of online transactions by lowering the notification exemption criteria for online vendors. While personal confidentiality should be ensured based on the principle of privacy, it is necessary to amend the relevant laws to prevent missing taxable income transactions with business activities by the C2C transactions, and to protect the personal information of the individual who uses C2C transactions for business purpose. This study can be used as basic data to understand the types of tax loss that may arise from the electronic transaction of tangible goods and to establish the tax policy. It can be used to revise the tax law on the transaction of goods between B(overseas) 2C(domestic) and C2C or to establish policies to improve the efficiency of tax administration.