관세 잠정가격신고제도의 개선방안에 대한 연구

Taxpayer is only able to be aware of market price on customs value decision of tariffs which are decided as per WTO Customs Valuation Agreement. Therefore, declaration of market price on tax return has significant meaning. Provisional Value Declaration system uses in case of market price does not confirmed at the point of tax return. This study analyses Korean provisional value declaration scheme in multilateral angle. Analysis results indicated that Korean provisional value declaration system has matters in terms of accurate taxation and protection taxpayer’s right, because it infringes on its target immoderately and has them over a barrel. This problem is occurred when the delegation provision of the customs law astrict sub-law excessively. Moreover, it is not only far from intent of WTO Customs Valuation Agreement, but it also runs aslant the respect for market economic order, that guaranteed to the constitution of Korea. Further, it is contrary to principles of equality and proportionality. In order to settle this problem, this research suggests two alternatives as follow: Provisional value declaration ought to be allowed widely for taxpayer can decide it; The application of additional tax system, regarding price difference in between provisional and fixed upon reporting confirmed price is necessary in order to control abuse or misuse cases of provisional value declaration system.