호주 e-commerce 저가 수입물품의 재화소비세(GST) 징수 시행과 시사점 (The Implication on the Collection GST on the Low Value Imported Goods in Australia)

서지정보

· 발행기관 : 한국관세학회
· 수록지 정보 : 관세학회지 / 20권 / 2호 / 73 ~ 95페이지
· 저자명 : 송선욱

초록

호주는 2018년 7월 1일부터‘확장된 판매자 징수 모델’을 통해 저가 수입물품에 대해 비거주자 공급 자 등이 GST를 부과, 징수, 신고, 송금하도록 하는 새로운 조치를 시행하였다. 시행에 따른 문제점으로 먼 저 비거주자 등 GST 책무 당사자 측면에서는 비거주자 등의 GST 징수를 위한 자체 시스템 변경 비용 부담 그리고 복잡한 GST 법 적용상의 부담을 포함한 법규준수를 위한 비용 부담문제가 있다. 한편 호주 정부 입장에서는 법규미준수에 대한 법 집행상의 한계점과 GST 책임 여부 확인 및 정확한 GST 부과 수 입가격 평가 상의 문제 등을 안고 있다. 이러한 문제점 등에도 불구하고 기본적으로 국경간 e-commerce의 급증으로 인해 각국은 저가 수입물 품에 대한 VAT/GST를 확대 적용할 필요가 있다. 그리고 효과적인 징수를 위해서는 VAT/GST 징수 당 국의 시스템 완비가 필수적이다. 즉, 징수 당사자 확인, 징수 기준인 수입판매가격 확인 및 법규미준수자 관리 등 효과적인 징수를 위한 시스템이 구축되어야 한다. 더 나아가 거래 당국 사이의 공통 시스템을 구 축하는 것도 고려할 필요가 있다.

영어초록

Physical imported goods under a low value threshold(LVT) are generally exempt from VAT/GST, as GST collection costs exceed the collected tax revenue. But the domestic retail sector are at a competitive disadvantage as low value imports are exempt from VAT/GST whereas domestic sales of the same product are generally subject to VAT/GST. Furthermore, under the exponential growth of cross-border e-commerce, tax authorities lose opportunity to collect tax revenue. If the efficiency of processing imports of low value goods and of collecting the VAT/GST on such imports could be improved, governments may be in a position to remove or lower these VAT/GST exemption thresholds and address the issues associated with their operation. From 1 July 2018, Australian Taxation Office implemented new measures to collect Goods and Services Tax (GST) on low value imported goods through ‘expanded vendor model’. New measures concerning collection GST on the low value imported goods have some problems, i.e., burden of compliance costs, complexity of the GST Act, issues of assessment compliance and collection unpaid GST liabilities, etc. Therefore, tax authorities need to extend application of the collection VAT/GST on the low value imported goods, modify or improve their collection system effectively for the collection VAT/GST and control of non-compliance businessesPhysical imported goods under a low value threshold(LVT) are generally exempt from VAT/GST, as GST collection costs exceed the collected tax revenue. But the domestic retail sector are at a competitive disadvantage as low value imports are exempt from VAT/GST whereas domestic sales of the same product are generally subject to VAT/GST. Furthermore, under the exponential growth of cross-border e-commerce, tax authorities lose opportunity to collect tax revenue. If the efficiency of processing imports of low value goods and of collecting the VAT/GST on such imports could be improved, governments may be in a position to remove or lower these VAT/GST exemption thresholds and address the issues associated with their operation. From 1 July 2018, Australian Taxation Office implemented new measures to collect Goods and Services Tax (GST) on low value imported goods through ‘expanded vendor model’. New measures concerning collection GST on the low value imported goods have some problems, i.e., burden of compliance costs, complexity of the GST Act, issues of assessment compliance and collection unpaid GST liabilities, etc. Therefore, tax authorities need to extend application of the collection VAT/GST on the low value imported goods, modify or improve their collection system effectively for the collection VAT/GST and control of non-compliance businesses

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