글로벌 on-line 거래에서의 디지털 商品에 대한 關稅賦課의 모델과 평가

Models of the Tariff Imposition on Digital Goods and Its Appraisal in Global On-line Transactions

This paper focuses on the phenomenon that international payment system is essential as reverse action of delivery or supply of digital goods in global transactions. In order to impose the customs duties on imported goods in global on-line transactions, the imposition of tariff by tracing the payment process when business transaction is occurring is recommended. The purpose of this study is to review the countermeasures for effective tariff imposition system by using the model of the main payment tools in global transactions. Some models reviewed in this paper are as follows : ⅰ) a model of withholding taxes at the source by the credit company ⅱ) a model of self declaration by the importer ⅲ) a model of registering by overseas company ⅳ) a model of negotiating after the taxation at the export country This study is different from existing preceding research at the point of view of presenting 4 models and doing appraisal by each model. It should be done more in depth and various study on the model of the tariff imposition system about the models reviewed at this paper. Systematic and reasonable alternatives which are actually adoptable at the system should also be studied and examined carefully. Because it is required that tariff imposition system on the digital goods should be harmonized with that of traditional business in order to obtain effectiveness and rightfulness, and especially, in order to get justness for the imposition a tariff on digital goods, the process of tax imposition should be predictable and be sure to get the fairness by enhancing the equilibrium, impartiality and transparency.