E-commerce를 이용한 저가 수입물품에 대한 제세금의효과적 징수 모델

The volume of cross border e-commerce is growing exponentially. Many research institutes estimate that e-commerce’s share of total goods trade grew from 3% in 2005 to 12.1% in 2012. Moreover, cross border e-commerce will account for 20% of total e-commerce in 2022. Especially, it volume of imports of low value goods through B2C is growing. These goods are not collected VAT/GST. Many countries operate low value import VAT/GST relief regimes because the costs of collecting the VAT/GST on imported low value goods were likely to outweigh the VAT/GST actually collected. But under these circumstances, VAT/GST relief regimes lead to growing revenue losses and growing risks of unfair competitive pressures on domestic retailers. Because of easy acquisition of necessary information, simple collection process of VAT/GST, and fully equipped IT system, the Vendor Collection model and the Intermediary Collection model are able to overcome these negative challenges and increase the efficiency of the collection of VAT/GST on imported low value goods. Eventually, these collection models could allow countries to reduce or remove the VAT/GST exemption thresholds for the imported low value goods.