Earticle

초록

영어

This paper discuss the international tax stream due to e-commerce increasingly expanding and our response. Domestic e-commerce is taxable within the existing tax system both on-line and off-line transaction, if e-commerce manager, like traditional business, report the taxable income. E-commerce is likely to have, in general, no problem of taxation because of bank account-transmission that makes tax-source traceable, except for between non-business transactions. Some domestic problems of taxation, not limited to e-commerce but dominant to VAT, can be resolved via several methods such as credit-card system, paying syste, and so on. But international trades are different from domestic ones. OECD is discussing between-international on-line trade issues and our country is required to positively take part in and recognize the issues. Taxation problem concerning e-commerce is the difficulty of capturing transactions technically in case of internet ordering and selling. For that reason, no taxation being dominant internationally, our country needs to impose no tax on on-line transactions from the perspectives of nation`s competitiveness in favor of e-commerce activity. Our VAT system having not established the implementation of consumption place taxation, in case of consumption place differing from operating place, problems take place, which require the concepts of supply place based on specific services. Further, agent paying system should be applied to the business and the individuals with respect to digitalized products imported through e-commerce. In income tax, fixed operating place has an important purport as to taxable income from the importing country`s point of view. International agreement should be made in a way that the taxation right of income-incurring country expands. These solutions are implementable through international agreement among countries. The basis of being leading country has to be made in e-commerce market. At present, the tax policy of making e-commerce active is required from the perspectives of the nation`s competitiveness. Temporary capture of tax-revenue may hinder the development of e-commerce and go against the state`s policy for the age of information, decreasing tax revenue in the long run.

목차

I. 서론
 II. 전자상거래의 특성과 시장현황
  1. 전자상거래의 개념 및 정의
  2. 전자상거래의 특성
  3. 전자상거래시장의 전망
 III. 전자상거래의 과세상 특징과 문제점
  1. 전자상거래의 과세상 특징
  2. 부가가치세 문제
  3. 소득세 문제
  4. 세원관리상의 문제
 IV. 전자상거래에 대한 조세정책의 국제적인 동향
  1. 미국의 동향
  2. OECD의 동향
  3. WTO의 동향
  4. EU의 동향
 V. 전자상거래에 대한 우리 나라 조세정책의 현황 과 대응
  1. 우리 나라 조세정책의 현황
  2. 부가가치세 문제의 대응
  3. 소득세 문제의 대응
  4. 세원관리상 문제의 대응
  5. 조세정책 방향
 VI. 결론
 참고문헌
 Abstract

저자

• 이재맹 [ Jae Maeng Lee | 양산대학 경영회계정보과 ]
• 심호석 [ Sim, Ho-Seog | 선문대학교 경영학부 ]

참고문헌