국제무역 거래시 스마트 계약과 디지털 조세의 연계 방안에 대한 연구

The impact of information and communications technology has led to the innovation and development of systems and processes in international trade, specifically on trade settlement, customs, and digital service tax. In accordance with such trend, the world is recognized as a single import and export community through the establishment of a stable and efficient platform. According to the results of the study, the introduction of block chain was able to accelerate the procedures of trade transaction and enhance the security of trade documents while increasing the visibility of supply chain in the stages of opening and issuing notification of the L/C, export customs clearance, and transportation. Also, it can greatly reduce transaction risk through smartification of the overall trade process. In relation to the trade settlement system based on the internet platform, it is also expected to bring many changes in the management of trade insurance and B/L by using the characteristics of digital currency, virtual currency, and crypto currency, as well as fiat currency. Regarding digital service tax that can be derived from smart contract platforms, the following issues were examined: export and import of goods and timing of supply of goods in accordance with destination principle of taxation; place for tax payment of electronic services of B2B and B2C when ICT-based transactions are considered as a service transaction; and the submission of report and payment time of domestic tax and customs duties and the other duties to be imposed.