전자상거래의 과세방안에 관한 연구 = A Study on Taxation System of Electronic Commerce

다국어 초록 (Multilingual Abstract)

The advent of Electronic Commerce is one of the greatest changes resulting from the popularization of Internet. Rapidly developing Electronic Commerce has a lot of effects throughout social and economic fields. However, the resulting problems in tax system can be summarized as follows:
firstly, difficulties in identification and determination of transaction party might result in difficult execution of taxation right.
Secondly, encoded transaction, remote control and conversion devices are used so that it may be difficult to perform tax audit and income tracking.
Thirdly, it might be to acquire or collect the evidential materials.
Fourthly, there might be a loss of taxation points to facilitate taxation because of disintermediation.
This study intends to consider the concept and theory of Electronic Commerce and to analyze the reports published in major international organiation around the world and the tax policies of major countries, thus to present efficient taxation methods suitable for Korean tax environment.
The taxation methods for taxation problems in Electronic Commerce can be summarized as follows:
Firstly, various complementary methods have been presented for the countermeasures for tax administration. However, the most recommendable method for the confirmation of Electronic Commerce is the direct confirmation of these transactions or trades by taxatio n authority, where clients and transaction amounts can be confirmed whether partially or entirely by using Electronic commerce technology.
Secondly, for the countermeasures against taxation problems in terms of value added tax(VAT), it is recommended that taxation principles of consumption countries for VAT should be thoroughly executed, such as the application of zero to export goods and the imposition of VAT to import goods, etc.
In the future, it is forecasted that the more activated e-Commerce between countries will cause the increase of services imported from abroad. Therefore, it is necessary that the terms or conditions for the collection of VAT covering the services imported from abroad should be provided in relevant VAT laws.

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 전자상거래에 대한 일반적 고찰
• Ⅲ. 전자상거래의 과세에 대한 고찰
• Ⅳ. 전자상거래 과세문제에 대한 대응방안
• Ⅴ. 결 론