E-commerce를 이용한 저가 수입물품에 대한 제세금의 효과적 징수 모델

• 영문명: The Effective Collection Models of VAT/GST on E-commerce Imports of Low Value Goods
• 발행기관: 한국무역연구원
• 저자명: 송선욱(Seon-Uk Song) 최석범(Seok-Beom Choi)
• 간행물 정보: 『무역연구』제14권 제5호, 221~236쪽, 전체 16쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2018.10.31

영문 초록

The volume of cross border e-commerce is growing exponentially. Many research institutes estimate that e-commerce’s share of total goods trade grew from 3% in 2005 to 12.1% in 2012. Moreover, cross border e-commerce will account for 20% of total e-commerce in 2022. Especially, it volume of imports of low value goods through B2C is growing. These goods are not collected VAT/GST. Many countries operate low value import VAT/GST relief regimes because the costs of collecting the VAT/GST on imported low value goods were likely to outweigh the VAT/GST actually collected. But under these circumstances, VAT/GST relief regimes lead to growing revenue losses and growing risks of unfair competitive pressures on domestic retailers. Because of easy acquisition of necessary information, simple collection process of VAT/GST, and fully equipped IT system, the Vendor Collection model and the Intermediary Collection model are able to overcome these negative challenges and increase the efficiency of the collection of VAT/GST on imported low value goods. Eventually, these collection models could allow countries to reduce or remove the VAT/GST exemption thresholds for the imported low value goods.

목차

Ⅰ. 서론

Ⅱ. 국경간 e-commerce 제품의 제세금 징수에 대한 도전

Ⅲ. 국경간 e-commerce 핵심 관계당사자 및 세금징수 모델

Ⅳ. E-commerce 저가 수입물품에 대한 제세금의 효과적 징수 모델

Ⅴ. 요약 및 결론

키워드

Collection Model Cross-border E-commerce VAT/GST Relief Regimes JEL Classifications: F10 H20