디지털 세금(Digital Tax)에 관한 문제점과 개선방안

다국어 초록 (Multilingual Abstract)

ABSTRACT
Negative Problems and Improvement Plan
of Digital Tax


Kim, Sun Il
General Management
Graduate School of Business Administration
Kyung Hee University


This study examines the problems of digital tax and discusses how to improve it. With the advent of the digital economic era, new types of economic activity based on e-business have been created. FinTech industry and online commerce have activated, and transactions take place through digital content. However, existing tax laws alone are difficult to properly tax new types of digital transactions. The existing taxation system was a system that could be taxable in the presence of substance and the transaction understood. In a digital economy, it is hard to define the tax base because electronic transactions are difficult to identify and often directly traded without going through the middle stage. Also, it can not capture revenue as there are more virtual businesses online and transaction details are digitized. In addition, digital transactions between countries arise from differences in tax codes between countries, resulting in problems of taxation rights. For the digital tax to be introduced, cooperation between the international community is needed, not just by one country's efforts. In recent years, international discussions on the imposition of digital taxes have been going on briskly. Recently, South Korea passed a VAT (Value Added Tax) bill on digital transactions. As a result, VAT can be levied on international digital transactions from 1 July 2020. But there is still a problem with corporate tax. In order to tax corporate taxes, it is not just necessary to revise the corporate tax law. Multinational digital transactions require international cooperation because the regions they provide and the areas they consume are different, and each country does not have the same tax codes. At the G20 economic ministers' meeting and the European Union's meeting, they agreed on a plan to levy global digital taxes by 2020. Its focus is to establish standards for imposing digital taxes on global information and communication companies such as Facebook, Google, Microsoft, and Amazon, which have been suspected of evading taxes by exploiting tax havens. Key points are the introduction of taxation criteria based on the location of paid users and the application of common corporate tax rates to tax havens by governments when IT firms abuse tax havens. This study investigates overseas cases of digital tax and analyzes problems by grasping the domestic situation. It also presents appropriate improvement plans for the taxation of reasonable digital taxation The contribution points of this paper are as follows. First, this paper discusses digital taxation issue and provides the taxation authorities with the policy. Second, this study provides useful information on digital tax taxation by compiling and presenting the contents of discussion on digital tax taxation both abroad and at home. Third, this paper contributes to achieving taxable equity by presenting the need for digital taxation and the basis for taxation.

국문 초록 (Abstract)

본 연구는 디지털 조세에 대한 문제점들을 살펴보고, 이에 대한 개선방안을 논하고자 한다. 디지털 경제 시대가 도래하면서 e-business를 기반으로 하는 새로운 경제활동의 유형들이 창출되었다. 핀테크 산업이나 온라인 상거래가 급증하였고, 디지털 컨텐츠들을 통해서도 거래가 일어난다. 하지만 기존의 세법만으로는 새로운 유형의 디지털 거래에 대해서 적절히 과세하기가 어렵다. 기존의 과세제도는 실체가 있고 거래가 파악이 되는 상황에서 과세가 가능한 시스템이었다. 하지만 디지털 경제에서 전자 거래의 경우 이에 대한 확인이 어려우며, 중간유통단계를 거치지 않고 직접 거래되는 경우도 많기 때문에 과세점 파악이 어렵다. 또한 온라인상에서 가상사업장이 많아지고 거래내역이 전자화되면서 세원의 포착이 어렵다. 그리고 국제 간 디지털 거래는 국가 간 세법규정의 차이로 인하여 과세권의 문제가 발생된다. 디지털 조세가 원만하게 도입되기 위해서는 한 국가의 노력으로만 되는 것이 아니라 국제간 협력이 필요하다. 최근 들어 디지털 조세 부과에 대한 국제적 논의는 활발히 진행되고 있는 상황이다. 최근 한국은 디지털 거래에 대한 부가가치세 법안이 통과되었다. 이에 따라 2020년 7월 1일부터는 국제적인 디지털 거래에 대해서는 부가가치세를 부과할 수 있게 되었다. 그러나 아직 법인세 과세에 대한 문제가 남아있다. 국내에서 법인세를 과세하기 위해서는 단지 법인세법만 개정하면 되는 것이 아니다. 다국적 기업의 디지털 거래는 제공하는 지역과 소비하는 지역이 다르고 국가마다 세법규정에 차이가 있기 때문에 국제적인 공조가 필요하다. 세계 주요 20국(G20)의 경제 각료 회의 및 유럽연합(EU) 회의에서 2020년까지 글로벌 디지털세금을 부과 하는 방안에 합의했다. 그동안 조세 피난을 악용해 세금을 회피한다는 의혹을 받아온 페이스북·구글·마이크로소프트·아마존과 같은 글로벌 정보통신 기업들에 대해서 디지털 세금 부과를 위한 기준을 마련하는 것이 초점이다. 돈을 지불한 사용자의 위치에 따른 과세 기준을 도입해야 한다는 방안과 공통 법인세율을 적용하여 IT 기업들이 조세 피난처를 악용할 경우 각국 정부가 공통 법인세율을 조세 피난처에도 적용하는 방안이 핵심사항이다. 본 연구는 우선 디지털 세금에 대한 해외의 사례들을 조사하고, 국내의 상황을 파악하여 문제점들을 분석한다. 그리고 합리적인 디지털 조세의 과세를 위하여 이에 대한 적정한 개선방안을 제시한다. 본 논문의 공헌점은 다음과 같다. 첫째, 디지털 세금의 과세방안에 대해서 논의가 진행되고 있는 시점에 과세쟁점을 분석하여 과세당국에 정책을 제시한다. 둘째, 해외와 국내의 디지털세 과세 논의에 대한 내용들을 정리하여 제시함으로써 디지털 세금 과세에 대한 유용한 정보를 제공한다. 셋째, 디지털 세금의 필요성 및 과세근거들을 제시함으로써 과세 형평성 달성에 이바지한다.

목차 (Table of Contents)

• 초록(국문) ······························································································································ ⅰ
• ABSTRACT ························································································································· ⅲ
• Ⅰ. 서론 ····································································································································· 1
• 1. 연구의 목적 ······················································································································· 1
• 2. 연구 배경 ··························································································································· 3
• 3. 공헌점 ································································································································· 4
• Ⅱ. 디지털 세금의 개념 및 과세의 근거 ··································································· 5
• 1. 디지털 세금의 개념 ········································································································· 5
• 2. 디지털 세금 과세의 근거 ······························································································· 7
• Ⅲ. 해외의 디지털 세금 과세 현황 ············································································ 10
• 1. OECD ································································································································ 10
• 2. EU ····································································································································· 12
• Ⅳ. 국내 디지털 세금 과세 도입 현황 및 문제점과 개선방안 ······················ 15
• 1. 국내의 디지털 세금 과세 도입 현황 ········································································· 15
• 2. 국내의 디지털 세금 과세의 문제점 ··········································································· 18
• 3. 국내 디지털 세금 과세에 대한 개선방안 ······························································· 19
• Ⅴ. 결론 ··································································································································· 24
• 참고문헌 ·································································································································· 26