RCEP 활용 사례분석을 통한 수출기업의 물류비용 절감방안에 관한 연구 (A Study on the Method Reducing Logistics Costs of an Exporting Company through Case Analysis involving RCEP)

서지정보

· 발행기관 : 한국무역상무학회
· 수록지 정보 : 무역상무연구 / 99권 / 21 ~ 41페이지
· 저자명 : 박신성, 전동석

초록

총 15개국이 참여한 세계 최대 규모의 경제블록인 RCEP이 2023년 2월에 발효되었다. 미국, 캐나다 등을 제외한 대부분의 국가에서는 관세의 과세가격에 ‘수입항까지의 운임 및 보험료과 그 밖에 운송과 관련된 비용’을 포함하는 CIF 과세주의를 채택하고 있다. 따라서 RCEP 특혜세율 적용에 따른 관세율의 인하는 운임 및 보험료 등의 물류비용에 부과되는 세금을 절감시키는 효과가 있다. 본 연구에서는 국내 수출기업에 실질적으로 적용할 수 있고 유사한 거래구조를 가진 기업이 활용할 수 있도록 물류비용을 절감한 실제 사례를 바탕으로 RCEP 활용방안과 전략을 분석 및 제시함으로써 실무적 시사점을 제시하고, FTA 활용도를 제고하고자 하였다.

영어초록

Since the Korea-Chile FTA took effect in 2004, Korea has signed a total of 21 agreements with 59 countries by 2023, and has established itself as a country that has secured the world's largest FTA economic territory. In the case of the RCEP(Regional Comprehensive Economic Partnership) agreement, a total of 15 countries participated, including the Association of Southeast Asian Nations (ASEAN), Korea, China, and Japan, and Australia and New Zealand. RCEP came into effect on Feb 2023.
The CIF(Cost, Insurance and Freight) condition stipulated in Incoterms 2020 is a transaction condition in which the risk is transferred from the seller to the buyer when the contracted goods are loaded on board at a price including transportation costs and insurance. Most countries, except the United States and Canada, etc., adopt the CIF taxation principle, which includes 'freight and insurance to the port of import and other transportation-related expenses' in the customs value. Accordingly, the reduction in customs duties due to the application of the preferential tax rate stipulated in the RCEP agreement has the effect of reducing the tax imposed on these logistics costs. In other words, the reduction in tariff rates reduces logistics costs because the tax rate itself applied to costs related to logistics is lowered. Therefore, this study examined the effect of reducing logistics costs by analyzing the ways in which domestic exporters using the RCEP agreement are utilizing the RCEP agreement and the actual benefits of applying the preferential tax rate stipulated in the RCEP agreement.

참고자료

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