미국 납부세액정산제도의 분석 및 도입에 관한 연구

• 영문명: A Comparative Study of the Korea and U.S.A on Liquidation
• 발행기관: 한국무역연구원
• 저자명: 김태인(Tae-In Kim)
• 간행물 정보: 『무역연구』제4권 제3호, 101~117쪽, 전체 17쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2008.12.31

영문 초록

This study compared the Customs Liquidation of U.S.A and Customs Audit Korea. As a result, we suggested 4 plans for Liquidation's efficient introduction of U.S.A. First, the Korea Customs Administration will have to establish concept about "Correction". Second, the Korea Customs Administration will have to integrate customs audit and customs payment formality. Third, the Korea Customs Administration will do though promote correction procedure to correction system to derive accuracy raising of customs payment. Fourth, the Korea Customs Administration will have to give legal meaning of correction to introduce correction system.

목차

Abstract

Ⅰ. 서론

Ⅱ. 미국의 납부세액정산제도(Liquidation) 비교분석

Ⅲ. 한국 관세심사제도의 효율적 도입방안

Ⅳ. 결론

참고문헌

키워드

Liquidation Liquidation Procedure Limitation on liquidation