전자상거래에 대한 부가가치세 과세방안에 관한 연구 = A Taxation Method for VAT in the Era of Electronic Commerce

국문 초록 (Abstract)

민간기업 중심의 전자상거래 발전은 인터넷을 기반으로 한 가상공간(Cyberspace)에서 활발하게 이루어 질 것이 자명하다. 그러나 정부는 인터넷 상에서 고유의 권한을 발휘하기 힘들어지는 딜레마에 빠지게 되고, 그 대표적인 정부 권한의 사각지대가 조세분야라고 할 수 있다. 전자상거래 시대가 도래되면 부가가치세 과세에 있어서 기존 과세체계로서는 많은 문제점을 갖거나 더 나아가 과세 자체가 불가능해지기 때문에 새로운 과세체계를 마련해야 된다.
이에 따라 본 연구에서는 새로운 과세시스템의 전제 조건과 참여 주체들을 설정하고 과세 모델을 설계하였다. 과세방법을 위한 체계 설계도인 아키텍쳐를 고안하는데 있어서는 획기적으로 발전을 거듭하고 있는 정보기술을 분석하고 적용하는데 주력을 하였다. 한편 정보기술을 적용하는데 있어서는 기존 조세 관련 법규에 의하여 구애를 받지 않고 있을 수 있는 개연성을 중심으로 자유롭게 과세모델을 고안하였다. 과세 시스템 참여 주체는 공급자 측면, 수요자 측면, 과세 판정 측면에서 구분하여 구성하였다.
전자상거래에 대한 부가가치세 납세 방법은 납세 주체를 사이버 쇼핑몰 사업자와 수요자로 구분하고, 대금결제방식은 신용카드(Credit Card), 데빗카드(Debit Card) 그리고 전자화폐(Electronic Money)로 구분할 수 있다. 모델을 평가한 결과 사업자 모델은 기존 조세체계와 같으며, 세금부과자(사업자)와 세금납부자(사업자)가 동일하므로 큰 문제없이 수용 가능하다. 따라서 본 연구에서는 사업자 모델을 최종 모델로 선정하였으며 이를 바탕으로 통합 모델을 도출하였으며 현 조세체계에 적용할 때의 고려사항과 장단점을 모색하였다.

다국어 초록 (Multilingual Abstract)

The explosive development of the Internet is expected to rapidly increase the growth of electronic commerce by private enterprise. In cyberspace, wherein the Internet sxists, a system of taxation on the activities of private enterprise, whos authority traditionally is vested in government, remains an area likened to an empty box.
Borders where nations have the exclusive authority are transgressed routinely during the brisk progress of private enterprise activities on the global scale. Nevertheless, there still is no greement in the domain of international taxation on electronic commerce. As a result, the potential exists for double taxation and tax evasion.
This study commences from the fundamental view that in traditional trade and electronic commerce, taxation cannot be differentiated. This study offers a taxation model that prevents tax evasion, while at the same time, guarantees effective tax payment.
The purpose of this study is to discuss new tax systems that are suitable to the international electronic commerce era and begin the preparations for a taxation method. This study only takes into account electronic commerce based on the Internet structure and does not take into account traditional commerce methods. This study is centered upon the consumption tax, which includes the value added tax (VAT), and such taxes as income tax, real-estate tax, etc., are outside the scope of this study.
The influence of the Internet on a governments tax office is very big. In the era of electronic commerce, government tax offices confront the serious threat of losing tax revenue sources under the existing tax systems. To solve this, new forms of information technologies must be applied as Internet technologies develop. That is, information technology needs to be used in taxing the Internet, and this study focuses on information technology pivoted on an electronic Payment system such as Debit Card, Credit Card and Electronic Cash Focusing on the danger to the administration of taxation, the following illustration depicts the direction in which information technology needs to be brought to bear.
Entities involved in the digitized goods and services for taxation purpose can be divided into the demand side, supply side and the government side.
On the demand side, there is the consumer who is the entity that pays a relatively small amount for digitized goods and services in cyberspace, uses and purchases them. An electronic purse becomes an entity so the electronic money of the consumer can be stored along with the consumer bank and IC card for the consumer to pay the fee for contents and tax.
On the supply side, the server supplies the goods and services and is defined as carrying out a commercial business. The servers bank, which performs the exchange of the server and the servers electronic purse are considered an entity for the server to receive the cost of selling a product and the fee for supplying a service just like the consumer.
On the government side, the government tax office (IRS, in the U.S.) that imposes the tax becomes an entity and the government tax offices bank where the transaction takes place and the electronic purse, likewise becomes entities.
A portion of the massage protocol needs to be reserved for tax signaling. Tas associated control programs within the relevant entities need to have standard interface, and the procedure of the program needs to have the certification of the government and the source code encrypted to eliminate the possibility of tampering. Tools to make this procedure possible can be made competitive in accordance with what the government specifies.
Government tax office agent software should be allowed to audit the entity systems whenever a discrepancy between a tax report and payment occurs, evidence of an anomaly is detected, or for random patrolling within privacy parameters to prevent violations by the entities. Software can be developed to serve as the model in which all private enterprises can be accessed without barriers in order to develop the software industry.
Here, use of protocol similar to SET (Secure Electronic Transfer) is necessary for security of the electronic commercial transaction and payment. The SET protocol was agreed upon for joint use by the Master Card and VISA credit card companies as a secure system for their customers to conduct monetary transactions safely using their credit cards over telecommunications networks.
Developing a system that can stop and control ordinary tax evasion is a very complex and difficult endeavor. Not only is it very difficult to develop the tax software every time the tax law change, there is also concern that electronic commerce itself will be made extremely complex because of the new things that come about to support continuity of the software in use.

목차 (Table of Contents)

• 요약
• Ⅰ. 서론
• Ⅱ. 전자상거래와 부가가치세에 관한 이론적 기초
• Ⅲ. 전자상거래 과세시스템의 기본전제
• Ⅳ. 전자상거래에 대한 부가가치세 납세모델
• Ⅴ. 전자상거래에 대한 부가가치세의 합리적인 과세방안
• Ⅵ. 결론
• 參考文獻
• ABSTRACT