Earticle

초록

영어

Among the factors determining customs duties, the standard of assessment is the most controversial due to the asymmetry of information. Importers themselves are required to calculate and to pay the amount of customs duties of goods imported. But the additional tax collection can be imposed on the self-declared the customs duties to rectify the mistakes or errors of the importers. The cases have been reviewed with regards to the customs valuation. And the findings are the main cause of the tariff evasion was the omission of taxation price. The purpose of this paper is to re-evaluate the importance of role of the trade documents such as sales contract and commercial invoice because their importance is beyond the simple requirement as transactional evidence. The proper trade documents would enable importers to pay the correct customs and to avoid the post-taxation. Also efficiency in predictability and price competitiveness can be enhanced by reducing the number of additional examination and collections.

목차

Abstract
 Ⅰ. 서론
 Ⅱ. 선행연구
 Ⅲ. 과세가격과 매매계약서 및 상업송장의 관계
 Ⅳ. 매매계약서 및 상업송장 작성의 문제점 및 해결방안
 Ⅴ. 결론
 참고문헌

키워드

저자

• 이창숙 [ Chang-Sook Lee | 부산대학교 무역학과 외래강사 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380