본문으로 바로가기

전체보고서

발간물

목록으로
Policy Analysis OECD의 전자상거래 관련 과세제도에 대한 논의와 시사점 전자무역

저자 이성봉, 김유찬 발간번호 98-15 자료언어 Korean 발간일 1998.12.30

원문보기(다운로드:479) 저자별 보고서 주제별 보고서

인터넷 사용증가와 함께 급속하게 확산되고 있는 전자상거래는 경제전반에 큰 변화를 야기시키고 있다. 전자상거래는 상당부분 국제거래의 모습을 변화시킬 것으로 예상되고 있으며, 이에 따라 전자상거래 문제는 국제논의의 최대 현안으로 부상하고 있다. 특히 전자상거래에 대한 과세는 기존의 국내 및 국제적 과세체계와의 적합성 문제 및 각국의 세수문제와 직접적으로 연결되어 있기 때문에 주목을 받고 있다. 전자상거래 과세문제에 대한 국제적 논의는 국제조세 문제를 오랫동안 다루어 온 OECD를 중심으로 이루어지고 있다.

본 연구는 OECD에서 전자상거래 과세와 관련해서 어떠한 논의들이 진행되어 왔는지를 분석하고, 향후 논의의 방향 등을 전망함으로써 우리의 대응방안을 제시하고 있다.
Electronic commerce is emerging as one of the main issues in the international community. It has the potential of becoming one of the major features of economic development in the 21st century, changing the conventional method of transactions. Consequently, as a new way of doing business, electronic commerce will require significant changes in the existing trade norms.

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.
序 言

國文要約

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

참고문헌

Executive Summary

판매정보

분량/크기, 판매가격
분량/크기 200
판매가격 5000 원

구매하기 목록

같은 주제의 보고서