우리나라 전자상거래 관련 조세제도의 개선 방안
(A) Study on a Plan for Improving Taxation System Relevant to Electronic Commerce for Korea
전자상거래 조세제도 재정 회계학;
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The innovative technical development of telecommunication section brought about a rapid environmental change of the world economy, and due to this, it is being required tile new adjustment of taxation system and tax administration. However, in the face of several advantages for the electronic commerce, the progress of globalization and the activation of electronic commerce necessarily have a variety of problems such as globally leveling downward tax rates of consumption tax and income tax, gradually collapsing tariff barriers and causing the leakage of tax revenue due to difficulty in capturing tax sources. Accordingly, this study examined problems as to these matters and presented a plan for improving them, for the purpose of coping with problems of taxation system related to electronic commerce in which the tremendous development and change are expected in the future. First, it needs to refurnish the current law related to taxes in terms of a taxation policy according to electronic commerce. This is because it becomes basic conditions capable of playing a role in supplementing lack of balance and neutrality of a law according to the application of different tax laws between general transaction and electronic commerce, as well as meaning the birth of a law capable of involving general transaction and electronic commerce. Second, it needs to clarify the supply time of tile value added tar law related to electronic commerce. It is because of being required to clarify the limitation of responsibility for fulfilling tax obligation between a client and a server, and because this has influence on delivery time, submission time, report-payment time and others in relation to tax invoice. Third, the taxation authorities must develop certification technique in preparation for full-scale electronic report, and develop investigation technique to prevent omission of tax sources. Fourth, levying a tax on tile electronic commerce needs not to hinder the activation of electronic commerce, and it requires a system to prevent an economic distortion which can occur due to imposing a differential tax on the electronic commerce and traditional transaction. In conclusion, it needs to early arrange for the international standard and the principle in terms of technology and system with respect to the electronic commerce. For this, it needs internationally close cooperation more than anything else.