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강릉대학교 무역학과 교수攀攀In previous international transactions, the goods that is the object of tariff imposition, can convert to electronic intangible goods be ordered and transacted by electronic medium such as internet, the omission of assessment caused distinction of imposition of taxes. If ordering of goods through internet increase, as the possibility that electronic commerce could replace the transaction through the previous mediums, custom tariff revenue could decrease. The purpose of this study is making it main theme, the problems of tariff which caused by the spreading and trade growing of the electronic intangible goods, and showing the reasonable and proper method of tariff imposition of the electronic intangible goods.