Value added Tax in Korea

목차

1. Tax Payer
2. Categories & Exemptions
3. Tax base & Tax rate
4. Tax Filing & Payment
5. Tax rebate

본문내용

Value Added Tax is a tax imposed on the value added at each stage of production and distribution. It is a general consumption tax and a kind of indirect tax that anticipates the transfer of the tax burden. VAT is a tax that is stipulated by the Value Added Tax Act, and was introduced in Korea on July 1, 1977.
VAT is a multi-level taxation system in which the added value created in the transaction stage is taxed.

참고 자료

[Naver Encyclopedia of Knowledge] VAT (Common Sense Dictionary, pmg Knowledge Engine Research Institute)
[Naver Encyclopedia of Knowledge] Goods and services exempted from VAT (Common Sense Dictionary, pmg Knowledge Engine Research Institute) - [Naver Encyclopedia of Knowledge] Value-added tax reduction system for small-scale private general businesses (Common Sense Dictionary, pmg Knowledge Engine Research Institute)
[Naver Encyclopedia of Knowledge] VAT refund (Maeil Economy, Maekyung.com)
National Tax Service_Sincere report support_Value added tax
https://www.nts.go.kr/support/support_05.asp?cinfo_key=MINF6520100726151745&menu_a=50&menu_b=100&menu_c=1000