과세가격결정방법 사전심사제도(ACVA)에 관한 연구

Abstract

Customs valuation and Transfer pricing system of Korea are stipulated based on international agreements as WTO Customs valuation and transfer pricing guidelines for multinational enterprises and Customs authority of OECD.

It is reflected to Customs and National tax laws to tax multinational enterprises of special relationship but it has problemed different ways to decided on market price for a single trade of multinaional enterprises.

In other words, Customs authority's idea which the market prcie is too low but National tax authority's idea is too high because of being contrary to each other which caused obligators of tax to confused situation.

In fact, Customs authority try to take more tax making the market price high but National tax authority intend to lower the market price for taking more tax.

Recent days, Decision of the assessed value is evaluated as double standard for a single trade which has increased disobedience cases and dissatisfactions of obligators of tax.

Solving the problems, National tax authority operate the APA system which is institutionalized in 1995 to has good results by the experience and revised stipulation.

On the other hands, Customs authority made the ACVA system in 2007 but the process of the ACVA system is unsatisfied.

If the ACVA system takes actual effectiveness, it will be attended with improvements of law and process.

Now Present the improvements of law and process as below ;

Firstly, The security of the effectiveness through feasibility study on foreign regulations.

Secondly, Clearly defind the range of special relationship on formal and actual requisite.

Thirdly, Make up for the advance consulting stipulation which can boost the ACVA system.

Fourthly, Harmonizes with an inland duty which take meditation or settling under a business year if approved market price is same as business structure, contract, ACVA also allow to apply retrospectively.

Fifthly, Set up and enforce the secrecy stipulation for the security of reliability including advance consulting.

Sixthly, Extend the experts who can help unfamiliar obligators of tax and need to regulate the right of obligators of tax.

Next, Present the improvements of system.

Firstly, Both ACVA and APA try to acknowledge agrement on a price within the "WTO Customs valuation" and "transfer pricing guidelines.

Secondly, Extend the coopreation for both authorities to improve the MOU which can share the knowledge, mutual exchang of opinions.

Thirdly, If try to advance evaluation on a single trade through the ACVA and APA at the same time, it will be win-win situation.

Fourthly, Install exclusive organization for the ACVA which needs the experts who can manage it as soon as possible.

Fifthly, Organize the public-private committee with experts of tax system in expending width of interested parties on transfer price.

Sixthly, Try to use the ACVA system which international trading companies apply by promoting aggressively.

WCO, OECD and developed countries over tax system try to avoid tax problems, secured the taxtation.

They have cognized evaluation discordiance about both sides, tried to solve the consensus respondence.

Customs authority and National tax authority also solve the problmes with regislation and both working-side talks because difference of WTO and OECD regulation systems.

They will perform cooperatation and effort for transfer pricing to united plan over international organizations.