전자적 용역의 수입에 대한 현행 부가가치세 과세제도 개선방안
A Improvement of current Value Added Tax system for import of electronic services
이양기(부산대학교); 박종일(부산대학교); 이기영(부산대학교)
18권 5호, 167~187쪽
초록
In view of the growth of e-commerce, it is necessary to establish Value Added Tax base for electronic services under the VAT Act. And it is necessary to harmonize with the foreign trade law and the Customs Act which is related to import customs clearance. In order to impose VAT on imports of electronic services and establish a sound and sincere taxation climate for the importation of electronic services, it is important to identify the limitations of the system in the VAT Law and the necessary systems in the Foreign Trade Law and the Customs Act related to importation.
Abstract
In view of the growth of e-commerce, it is necessary to establish Value Added Tax base for electronic services under the VAT Act. And it is necessary to harmonize with the foreign trade law and the Customs Act which is related to import customs clearance. In order to impose VAT on imports of electronic services and establish a sound and sincere taxation climate for the importation of electronic services, it is important to identify the limitations of the system in the VAT Law and the necessary systems in the Foreign Trade Law and the Customs Act related to importation.
- 발행기관:
- 한국무역통상학회
- 분류:
- 무역학