KR100385315B1 - consumption tax collection method in international electronic trade and thereof system - Google Patents

Abstract

The present invention relates to a method and a system for collecting consumption tax in an international e-commerce in which a country of a consumer and a business operator are different. The present invention relates to a consumer computer and a consumer computer having a consumer certification program and a tax processing program for paying the tax imposed. Business computers that are accessible and have consumer certification programs and taxation programs installed, consumer payment means for paying the imposed taxes and goods charges, and payment methods and consumer payments by the consumer state customs office for payment of taxes paid by consumer payment means. It consists of a payment method of the operator to collect the goods paid in Sudan, and the economic distortion caused by problems such as tax evasion due to the consumption tax collection caused by the country of the consumer and the operator is different. To prevent it.

Description

Consumer tax collection method in international electronic commerce and its system

BACKGROUND OF THE INVENTION 1. Field of the Invention The present invention relates to a method and system for collecting consumption tax in international e-commerce, and more particularly, to a method and system for collecting consumption tax in international e-commerce in which a country of a consumer and a business operator are different.

In general, there are two models for designing the consumption tax collection system in international e-commerce. In other words, it is the operator-based model centered on the mall operator and the consumer-based model centered on the consumer.

The operator-based model is the same as the consumption tax payment method of current traditional commerce. This model means that taxes are paid to the server where the shopping mall is installed, that is, the country where the operator's computer is located. According to this concept, the consumer pays the tax along with the price of goods and services, and the tax payer pays the tax to the tax authorities of the jurisdiction. According to this model, the consumer is treated as a visitor to the operator's country. Taxes are paid from the consumer bank to the operator bank along with the payment, and the operator and the bank are responsible for paying consumption tax to the competent tax authorities.

The consumer-based model focuses on tax revenues going to the country where the consumer is located. Under this model, an operator is considered to be an importer in a consumer country, in which case the consumer pays only the payment and the tax is paid to the tax office of the consumer's own country.

The operator-based model is not suitable because it may distort the global e-commerce environment because there is a risk of the e-commerce server operator moving to a tax-free country, and the consumer-based model is suitable for preventing economic distortion.

The Internet, which is being activated recently, contributes to the development of global e-commerce, but it causes a big problem in collecting consumption tax. Consumption tax, as the word itself suggests, is a tax levied on consumers and is currently collected by the country where the consumer is. However, if the current VAT and consumption tax are collected in the virtual space, the electronic shopping mall collects the consumption tax and pays it to the tax office of the country where the electronic shopping mall is located, which may not be the same as the country where the consumer is located. In order to solve such a tax problem, a new type of consumption tax collection method and a consumption tax collection system are urgently required.

An object of the present invention is to provide a consumption tax collection method so that consumers and business operators do not cause an economic distortion in the consumption tax collection process in international e-commerce belonging to different countries.

Another object of the present invention is to provide a consumption tax collection system for implementing the method of the present invention.

1 is a block diagram showing an example of a consumption tax collection system in the international electronic commerce according to the present invention;

FIG. 2 is a flowchart illustrating a method for collecting consumption tax using the system shown in FIG. 1;

3 is a block diagram showing another example of a consumption tax collection system in an international electronic commerce according to the present invention;

Figure 4 is a block diagram showing another example of the consumption tax collection system in the international electronic commerce according to the present invention.

Explanation of symbols on the main parts of the drawings

100: Consumption tax collection system in international e-commerce

110: consumer computer 112, 162: consumer certification program

114: tax processing program 120: credit card company payment system

130: consumer bank payment system 132: consumer account

140: Consumer Country Tax Office 150: Consumer Country

160: operator computer 164: consumption taxation program

170: operator trading bank payment system 172: operator account

180: Business State Tax Office 190: Business State

An object of the present invention is to determine whether the consumer's country and the operator's country in different international e-commerce in the consumption tax collection method, the step of authenticating whether the consumer is the final consumer or intermediate consumer, if the consumer is authenticated as the final consumer, consumption tax and goods price Billing together, certifying the payment of the goods and charges imposed by the business operator, and paying the tax in the consumer's account to the tax office of the consumer state, and paying the goods to the operator's account, respectively. It can be achieved by the consumption tax collection method in the international e-commerce characterized in that.

It is another object of the present invention to access consumer computers and consumer computers equipped with a consumer certification program and a tax processing program for paying the tax, in a consumer tax collection system in a country where the consumer's country and the operator's country are different. Business computers with consumer certification programs and taxation programs available, consumer payment means for paying tax and goods charges, and the means and payment methods for consumer tax authorities for collecting tax payments from consumer payment means. It is achievable by the consumption tax collection system in the international e-commerce, characterized in that it includes a means of payment of the operator to collect the goods paid in the.

Hereinafter, exemplary embodiments of the present invention will be described in detail with reference to the accompanying drawings.

1 is a block diagram showing an example of a consumption tax collection system in the international electronic commerce according to the present invention.

1 illustrates an example of using a credit card. As shown in Figure 1, the consumption tax collection system 100 in the international e-commerce according to the present invention is a consumer authentication program 112 that can verify whether the consumer is a final consumer or intermediate consumer and tax for processing the tax imposed The consumer computer 110 in which the processing program 114 is installed is provided. The consumer computer 110 is located in the consumer country 150, and is a computer for a consumer to access a cyber shopping mal in a foreign country through the Internet or the like to request the purchase of necessary goods. In order to be able to identify whether the consumer is an intermediate consumer or an end consumer, international standards should be prepared by consultation between countries. This certification is the basic procedure in electronic commerce.

As can be seen in FIG. 1, a consumer bank settlement system 130 of a bank in which a credit card payment system 120 of a credit card company that a consumer transacts and a consumer account 132 that a consumer transacts are established in the consumer country 150. Should be there. The credit card payment system 120 and the consumer bank payment system 130 is a part that can be changed into other forms of consumer payment means. Here, the consumer bank settlement system 130 should be able to transfer the account from the consumer account 132 to the taxation office account 142 of the tax office 140.

As shown, the consumption tax collection system 100 in the international e-commerce according to the present invention is a consumer authentication program 162 that can verify whether the consumer is a final consumer or an intermediate consumer, and for imposing the price of goods and taxes accordingly A business computer 160 with a taxation program 164 is provided. The operator computer 160 is located in the operator country 190 and is a server that operates a cyber shopping mal so that consumers can purchase goods by accessing the Internet.

As can be seen in FIG. 1, the operator country 190 should have a credit card-signed operator transaction bank settlement system 170 that the operator transactions with the operator account 172 opened. This is a means of payment of the operator. Of course, the taxation of the consumption tax on the operator computer 190 should be based on the tax policy and tax rate of the taxation authority 180 of the operator country 190.

FIG. 2 is a flowchart illustrating a method for collecting consumption tax using the system shown in FIG. 1.

That is, in the consumer country 190, when a consumer connects to the operator computer 160 of the operator country 190 using the consumer computer 160 and requests a purchase of goods, the consumer computer 190 and the operator computer 160 are respectively installed. The consumer authentication programs 112 and 162 confirm whether the consumer is the final consumer through a predetermined authentication procedure (step 1). When the consumer is authenticated as the final consumer, the consumer is billed together with the purchase price and the consumption tax calculated by the taxation program 164 (step 2). The consumer then authenticates the payment for the commodity price and consumption tax via the consumer computer 110 (step 3). Here, the tax processing program 114 should be able to store the data on the tax imposed and to automatically pay the tax at a predetermined time.

According to the above process, the credit card company payment system 120 and the consumer bank payment system 130 are operated so that the consumption tax is deposited from the consumer account 132 to the tax office account 142, and the goods price is the business country 190. The credit card is authorized to be credited to the operator account 172 through the bank accounting system (170), and the operator checks whether the goods have been successfully paid, and the payment of goods and consumption tax according to the international e-commerce is completed. (Step 4).

Figure 3 is a block diagram showing another example of the consumption tax collection system in the international electronic commerce according to the present invention.

3 illustrates an example of using an electronic payment system. As shown in Figure 3, the consumption tax collection system 100 in the international e-commerce according to the present invention is a consumer authentication program 112 that can verify whether the consumer is a final consumer or intermediate consumer and tax for processing the tax imposed The consumer computer 110 in which the processing program 114 is installed is provided. The consumer computer 110 is located in the consumer country 150, and is a computer for a consumer to access a cyber shopping mal in a foreign country through the Internet or the like to request the purchase of necessary goods.

As can be seen in FIG. 3, the consumer country 150 charges the consumer electronic payment system 120a, the tax account 124a, and the consumer's electronic money 122a, which handles the consumer's electronic money 122a, as necessary. There must be a consumer bank 130a. This is a kind of consumer payment method.

In addition, the consumer country 150 should also have a tax office account 142 for the tax office 140 to collect taxes from the consumer account 124a. This corresponds to the payment means of the tax office (140).

As shown, the consumption tax collection system 100 in the international e-commerce according to the present invention is a consumer authentication program 162 that can verify whether the consumer is a final consumer or an intermediate consumer, and for imposing the price of goods and taxes accordingly A business computer 160 with a taxation program 164 is provided. The operator computer 160 is located in the operator country 190 and is a server that operates a cyber shopping mal so that consumers can purchase goods by accessing the Internet.

As can be seen in FIG. 3, the operator country 190 should have an operator electronic payment system 170a that handles the operator's electronic money 172a, and a tax account 172 'for handling other taxes of the operator. It is good to open it. This is a means of payment of the operator. Of course, the taxation of consumption tax on the operator computer 160 should be based on the tax policy and tax rate of the taxing authority 180 of the operator country 190 according to the international convention.

In some cases, the goods may be paid to the business account 172 of the business bank 170 'of the business company.

In the consumption tax collection system 100 as shown in FIG. 3, the consumer computer 110 and the operator computer 160 automatically calculate the tax in the consumer authentication process and the operator computer 110 to impose a consumption tax as described above. The process of claiming the price and the consumption tax is the same as described with reference to FIGS. 1 and 2, and only the payment process of the billed item and the consumption tax is changed from the credit card to the consumer electronic payment system 120a, that is, the consumer's payment method. will be.

That is, when the goods are charged and the consumption tax is charged, the consumer electronic payment system 120a transfers the goods price from the consumer's electronic money 122a to the operator's electronic money 172a or the business account 172, and the consumption tax imposed is Transfer to the consumer's tax account 124a, and when a predetermined payment time arrives, the consumption tax is paid from the consumer's tax account 142 to the account of the tax office. When the amount of the consumer's electronic money 122a falls below a certain level, the consumer's electronic money 122a is automatically recharged from the consumer account opened in the consumer's bank.

Figure 4 is a block diagram showing another example of the consumption tax collection system in the international electronic commerce according to the present invention.

Figure 4 shows an example combined with a conventional taxation system. 4 is configured to pay the consumption tax from the consumer account 132 to the tax administration office account 142 of the tax administration 180 using the consumer bank payment system 130 as a means of payment of the consumer in the consumer country 150, and In the operator country (190), the traditional bank (102) and the traditional consumer tax system (106) according to the traditional consumer tax system (106), on the other hand, through the operator computer (160) through the operator's bank payment system (170 ″) to be paid to the business account (172). The rest is the same as described earlier.

In other words, the consumption tax collection method and system in the international electronic commerce according to the present invention can be combined with the existing traditional taxation system to prevent the collision with the conventional taxation system.

As can be seen from the above description, in the case of using the consumption tax collection method and system in the international electronic commerce according to the present invention, the economic distortion caused by problems such as tax evasion due to the consumption tax collection caused by the difference between the country of the consumer and the operator. It can prevent such problems.

Claims (2)

In the method of collecting consumption tax in international e-commerce, where the consumer's country and the operator's country are different, When a consumer requests a purchase of goods by using a consumer computer to access the operator's computer in the country of the operator, the authentication process through the consumer certification program installed on the consumer computer and the operator's computer confirms whether the consumer is the final consumer. Authenticating whether it is an intermediate consumer; If the consumer is authenticated as the final consumer, calculating a consumption tax by a pre-installed tax application program together with calculating the purchase price of goods to be collected from the consumer from the computer of the operator; Authenticating whether to pay the goods price and the consumption tax calculated from a program pre-installed in the consumer computer; And The credit card company payment system and consumer bank payment system linked to the consumer computer operate according to whether the payment is authenticated. The consumption tax is paid from the consumer account to the tax office, and the goods are paid by the credit card company. A method for collecting consumption tax in international e-commerce, comprising the steps of paying a commodity price and an excise tax for each payment to a business account through the system. In the system of collection of consumption tax in international e-commerce, where the consumer's country and the operator's country are different, A consumer computer having a consumer authentication program capable of authenticating whether the consumer is a final consumer or an intermediate consumer and a tax processing program for calculating a tax upon purchase of an item; A business computer installed with a consumer authentication program and a program for charging goods and corresponding tax, which can access the consumer computer and verify whether the consumer is a final consumer or an intermediate consumer; A credit card payment system and a consumer bank payment system, which are linked to the consumer computer and the operator computer and are configured to pay the tax calculated from the tax processing program of the consumer computer and the goods calculated from the tax levy program of the operator computer. Consumer payment means; Payment means of the customs office of the consumer country, which is linked to the consumer bank payment system of the consumer payment means, so that the tax is automatically transferred from the account of the consumer of the consumer bank payment system to the tax office account as much as the certified tax; And Consumption tax collection system in the international electronic commerce, characterized in that associated with the operator computer and the consumer computer, the payment means of the operator consisting of a business transaction bank payment system that collects the goods paid in the consumer payment means.