본 연구는 OECD에서 전자상거래 과세와 관련해서 어떠한 논의들이 진행되어 왔는지를 분석하고, 향후 논의의 방향 등을 전망함으로써 우리의 대응방안을 제시하고 있다.
A major issue in electronic commerce deals with its taxation aspects, as various problems arise in applying current international taxation system to electronic commerce. However, even with a strong initiative to align multilateral rules governing electronic commerce, there can be varying positions among countries simply due to concerns of undermining their tax revenue.
OECD is a dominant agenda-setting body leading international discussion on the taxation of electronic commerce. In this context, this study summarizes OECDs discussions on electronic commerce with regard to taxation and examines policy implication for Korea.
Issues of discussions surrounding taxation policy on electronic commerce includes Value-added Tax (VAT), customs duties, international taxation, and tax administration. In the case of VAT, the main issue at hand is determining the country of origin of supply to assess product/service-related tax liabilities. As for customs duties, there is a growing need to differentiate taxation according to the method of transaction, as goods can effectively avoid taxation when ordered or delivered electronically. Regarding international taxation on corporate income, concerns are related to determining the place of permanent establishment and to transfer pricing. Lastly, tax administration issues deal with taxpayer identification, acquiring evidences on taxable transactions and income, application of tax rules, and maintaining tax revenues, by securing information on taxpayers and income through a consolidated network.
Domestically, the question of how to address taxation problems regarding electronic commerce is also a top priority. The basic principle of the solution will be to modify the tax system and administration to incorporate transaction via the internet, while focusing efforts to shape international norms in line with national interests by participating in discussions within international organizations such as the OECD.
Most importantly, with regard to Koreas taxation policy on electronic commerce, provision of services by foreign companies needs to be included as a taxable transaction in the VAT system, which is currently bases its principle of taxation on the country of destination.
In respect to the demand for discriminatory tariff treatment between products traded traditionally and electronically, Korea may have to adhere to the declaration made at WTO Ministerial Meeting to introduce no new tariffs for products traded electronically. However, with the development of taxation technologies and further discussion within the WTO and OECD, a more in-depth study on the possibility of tariffication needs to be conducted.
As for taxation of income generated from by foreign companies from domestic electronic commerce, Korea should adopt a system of taxing the income source, irrespective to the presence of permanent instablishment. While this is not a matter solely under the national authority of individual states, considering that a consensus for greater taxation right of country of origin is expected to increase within OECD, Korea needs to take a more clarified position on the issue. Lastly, regarding transfer pricing, Korea must accumulate its own experiences in line with the current discussions within the OECD.
The core issue in taxation of electronic commerce is identifying individual transactions made through internet. Taxing authorities, therefore, in cooperation with the financial institution who possess information related to electronic commerce transactions, will have to look for ways to efficiently solve taxation problems, by, for example, intervening in the payment process to levy withholding taxes. At the same time, they need to systemically introduce electronic technologies in the taxpayer service system in the long term.
Ⅰ. 서 론
Ⅱ. 전자상거래의 확산과 과세문제
1. 인터넷 사용 현황과 전자상거래의 확대
2. 전자상거래의 확산과 과세문제
Ⅲ. 전자상거래 과세관련 OECD의 논의와 시사점
1. OECD의 전자상거래 과세관련 논의 개요
2. 과세 분야별 논의 내용에 대한 시사점
Ⅳ. 결 론
같은 주제의 보고서
대외경제정책연구원의 본 공공저작물은 "공공누리 제4유형 : 출처표시 + 상업적 금지 + 변경금지” 조건에 따라 이용할 수 있습니다. 저작권정책 참조
콘텐츠 만족도 조사
이 페이지에서 제공하는 정보에 대하여 만족하십니까?