EP2130171A1 - Procédé de remboursement de taxes pour étrangers - Google Patents

Procédé de remboursement de taxes pour étrangers

Info

Publication number
EP2130171A1
EP2130171A1 EP08723262A EP08723262A EP2130171A1 EP 2130171 A1 EP2130171 A1 EP 2130171A1 EP 08723262 A EP08723262 A EP 08723262A EP 08723262 A EP08723262 A EP 08723262A EP 2130171 A1 EP2130171 A1 EP 2130171A1
Authority
EP
European Patent Office
Prior art keywords
refund
value
card
duty free
database server
Prior art date
Legal status (The legal status is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the status listed.)
Withdrawn
Application number
EP08723262A
Other languages
German (de)
English (en)
Other versions
EP2130171A4 (fr
Inventor
Jong-Soo Lee
Current Assignee (The listed assignees may be inaccurate. Google has not performed a legal analysis and makes no representation or warranty as to the accuracy of the list.)
CSQUARE SOFT Co Ltd
Original Assignee
CSQUARE SOFT Co Ltd
Priority date (The priority date is an assumption and is not a legal conclusion. Google has not performed a legal analysis and makes no representation as to the accuracy of the date listed.)
Filing date
Publication date
Application filed by CSQUARE SOFT Co Ltd filed Critical CSQUARE SOFT Co Ltd
Publication of EP2130171A1 publication Critical patent/EP2130171A1/fr
Publication of EP2130171A4 publication Critical patent/EP2130171A4/fr
Withdrawn legal-status Critical Current

Links

Classifications

    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/08—Payment architectures
    • G06Q20/20—Point-of-sale [POS] network systems
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/08—Payment architectures
    • G06Q20/10—Payment architectures specially adapted for electronic funds transfer [EFT] systems; specially adapted for home banking systems
    • G06Q20/108—Remote banking, e.g. home banking
    • G06Q20/1085—Remote banking, e.g. home banking involving automatic teller machines [ATMs]
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/08—Payment architectures
    • G06Q20/20—Point-of-sale [POS] network systems
    • G06Q20/207—Tax processing
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/38—Payment protocols; Details thereof
    • G06Q20/40—Authorisation, e.g. identification of payer or payee, verification of customer or shop credentials; Review and approval of payers, e.g. check credit lines or negative lists
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q30/00—Commerce
    • G06Q30/04—Billing or invoicing
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation or account maintenance
    • G—PHYSICS
    • G06—COMPUTING; CALCULATING OR COUNTING
    • G06Q—INFORMATION AND COMMUNICATION TECHNOLOGY [ICT] SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL OR SUPERVISORY PURPOSES, NOT OTHERWISE PROVIDED FOR
    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/12—Accounting
    • G06Q40/123—Tax preparation or submission
    • G—PHYSICS
    • G07—CHECKING-DEVICES
    • G07F—COIN-FREED OR LIKE APPARATUS
    • G07F7/00—Mechanisms actuated by objects other than coins to free or to actuate vending, hiring, coin or paper currency dispensing or refunding apparatus
    • G07F7/08—Mechanisms actuated by objects other than coins to free or to actuate vending, hiring, coin or paper currency dispensing or refunding apparatus by coded identity card or credit card or other personal identification means
    • G07F7/10—Mechanisms actuated by objects other than coins to free or to actuate vending, hiring, coin or paper currency dispensing or refunding apparatus by coded identity card or credit card or other personal identification means together with a coded signal, e.g. in the form of personal identification information, like personal identification number [PIN] or biometric data
    • G—PHYSICS
    • G07—CHECKING-DEVICES
    • G07G—REGISTERING THE RECEIPT OF CASH, VALUABLES, OR TOKENS
    • G07G1/00—Cash registers
    • G07G1/0036—Checkout procedures
    • G—PHYSICS
    • G07—CHECKING-DEVICES
    • G07G—REGISTERING THE RECEIPT OF CASH, VALUABLES, OR TOKENS
    • G07G5/00—Receipt-giving machines

Definitions

  • the present invention relates to a method of refunding value-added taxes to foreigners. More specifically, the invention relates to a method of refunding value- added taxes to foreigners, in which when a foreigner purchases certain merchandise at a duty-free store, the value-added tax included in the amount paid for the merchandise is conveniently refunded to the foreigner.
  • a system which can refund a tax included in the price of goods when tourists enjoy shopping.
  • a foreigner who purchases goods at a domestic store is allowed to be refunded the value-added tax and the like when the foreigner departs Korea.
  • a tax refund is systemized so that foreign tourists or overseas Koreans who have purchased goods at more than 60 duty free stores in Seoul city, such as department stores, designated by Korean National Tax Service, other than tax exemption stores that do not collect taxes at the point of purchase, may immediately receive a tax refund before departure at the value-added tax refund counter in a designated bonded area of a departure zone after completing a departure procedure.
  • Korea Patent Laid-Open Publication No. 2004-89769 discloses an apparatus and method for automatically determining whether goods related to credit card transactions are tax refundable and the amount of a tax refund in processing the credit card transactions. However, the apparatus and method merely automatically calculate the amount of a tax refund.
  • Korea Patent Laid-Open Publication No. 2004-106875 discloses the tax refund sheet using the system of tax refund operation for foreigner and method of the tax refund operation and its system, in which a tax refund slip that includes a credit card purchase receipt function of a duty free system is automatically processed and printed through a terminal.
  • foreign tourists still suffer from a inconvenience of receiving tax refund slips issued from duty free stores and keeping the tax refund slips.
  • the invention disclosed in Korea Patent Laid-Open Publication No. 2003-64266 is still limited to automation of manual works.
  • the present invention has been made in order to solve the above problems, and it is an object of the invention to provide a method of refunding value- added taxes to foreigners, in which in case where a foreigner purchases goods at a duty free store, a tax refund slip having details of refundable value-added taxes recorded the reon is not issued separately, and tax refund information of the foreigner is individually managed by a management server, so that details of entire corresponding tax refunds are easily confirmed and printed through a dedicated apparatus when the foreigner desires to receive a tax refund on departure or the like, thereby removing inconvenience of the conventional tax refund procedure.
  • a method of refunding value-added taxes to foreigners comprising the steps of: transferring purchase information from a payment terminal of a duty free store to a management server if a purchase is made using any one of cash, a general credit card, and a special purpose prepaid card; allowing the management server to approve the purchase based on the purchase information; storing refund information including transaction details and a refund amount in a refund database server depending on the approval; and refunding a value- added tax, wherein the purchase information comprises: a refund classification code; a personal identification code including one or more of a card number, a passport number and a social insurance number used for the purchase; a duty free store code; a merchandise code of purchased goods; and a payment amount, wherein the method of refunding a value-added tax further comprises the steps of: confirming whether the duty free store is a member duty free store, after the step of transferring the purchase information to the
  • the step of approving the purchase made using the special purpose prepaid card comprises the steps of: storing issuance information of the special purpose prepaid card including an issued amount, the number of issued cards, and card numbers in a card issuance database server; storing sales information including a card number, a passport number, a social insurance number, an expiry date, and a balance of the issued special purpose prepaid card in a card sales database server; allowing the management server to confirm whether the duty free store is a member duty free store; outputting a message requesting a general approval process and denying approval, if the duty free store is not a member duty free store in the step of confirming a member duty free store; confirming the balance and the expiry date of the special purpose prepaid card from the card sales database server, if the duty free store is a member duty free store in the step of confirming a member duty free store; denying approval if the balance or the expiry date of the special purpose prepaid card is insufficient or passed in the step of confirming the balance and
  • the step of refunding a value-added tax through the dedicated apparatus comprises the steps of: selecting a value-added tax refund function of the dedicated apparatus; receiving any one of the card number, the passport number and the social insurance number; determining whether the inputted number is registered in the refund database server while communicating with the refund database server; displaying an error message if the number is not registered in the refund database server; receiving the statement, if the number is registered in the refund database server; determining whether the inputted statement has a valid stamp executed by a certain authorized agency; displaying an error message if the inputted statement does not have the valid stamp; and paying the value-added tax if the inputted statement has the valid stamp.
  • a method of refunding value-added taxes to foreigners comprising the steps of: transferring purchase information from a payment terminal of a duty free store to a management server if a purchase is made using any one of cash, a general credit card, and a special purpose prepaid card; allowing the management server to approve the purchase based on the purchase information; storing refund information including transaction details and a refund amount in a refund database server depending on the approval; and refunding a value- added tax, wherein the step of refunding the value-added tax comprises the steps of: selecting a value-added tax refund function of a dedicated apparatus; receiving any one of a card number, a passport number and a social insurance number; determining whether the inputted number is registered in the refund database server while communicating with the refund database server; displaying an error message if the number is not registered in the refund database server; and paying the value-added tax, if the number is registered in the refund database server.
  • a tax refund slip is not issued separately, but details of entire tax refunds are easily confirmed and printed using a passport number or the like through a dedicated apparatus, thereby improving efficiency of a tax refund procedure.
  • FIG. 1 is a schematic view showing a conventional procedure for refunding value- added taxes to foreigners.
  • FIG. 2 is a schematic view showing a procedure for refunding value-added taxes to foreigners according to the present invention.
  • FIG. 3 is a view showing the configuration of a network system according to an embodiment of the invention.
  • FIG. 4 is a view showing the configuration of a network system according to another embodiment of the invention.
  • FIG. 5 is a flowchart illustrating a process of issuing a special purpose prepaid card according to the present invention.
  • FIG. 6 is a flowchart illustrating a process of selling a special purpose prepaid card according to the present invention.
  • FIG. 7 is a flowchart illustrating an approval procedure in which tax refund information is created according to the present invention.
  • FIG. 8 is a flowchart illustrating a process of refunding a valued- added tax according to the present invention.
  • FIG. 9 is a flowchart illustrating another process of refunding a valued-added tax according to the present invention.
  • FIG. 10 is a flowchart illustrating a process of outputting details of refund information according to the present invention. Mode for the Invention
  • FIG. 2 is a schematic view showing a procedure for refunding value-added taxes to foreigners according to the present invention
  • FIG. 3 is a view showing the configuration of a network system according to an embodiment of the invention
  • FIG. 4 is a view showing the configuration of a network system according to another embodiment of the invention.
  • the system for refunding value-added taxes to foreigners comprises a card company 19 for determining approval of payment for purchase made at a duty free store, a management server 11 for managing tax refund information, a refund database server 13 for storing the tax refund information created and managed by the management server 11, and a dedicated apparatus 15 for outputting a statement for confirming details of the tax refund information and paying a value-added tax if the statement is submitted after obtaining a stamp from a certain agency.
  • a foreigner should receive and keep a tax refund slip for each payment in order to receive a refund of a value-added tax for the amount paid in the country.
  • some duty free stores may omit issuing a tax refund slip, and the foreigner frequently neglects to pay attention to the necessity of receiving the tax refund slip.
  • the foreigner desires to be refunded the value- added tax upon the departure of the country, he or she should look for or be reissued with tax refund slips, and it is very inconvenient.
  • the management server 11 separately manages refund information of a tax refundable payment when a foreigner makes a payment for shopping or the like in the country. Therefore, the foreigner and corresponding duty free stores 17 do not need to pay attention to tax refund slips each time.
  • the management server 11 internally manages and accumulates the tax refund information, and when the foreigner or the duty free store 17 requests the tax refund information as needed, the management server collectively shows all tax refundable purchases and details of the tax refund and allows the value-added tax to be refunded through a simple process.
  • the processing module manages information on details of payment made by a foreigner and classified by a refund classification code and the amount of a tax refund as major data, together with a personal identification code such as a credit card number, passport number, social insurance number, and the like, information on duty free stores 17 where corresponding value-added taxes are refundable, information on goods eligible for a refund of the valued-added tax, and the like. That is, the tax refund information includes details of transactions and the amount of a tax refund according to purchase behaviors of foreigners.
  • the management server 11 is preferably connected to member stores 23 and the card company 19 through a network such as a local area network (LAN) or a wide area network (WAN).
  • LAN local area network
  • WAN wide area network
  • the management server 11 may be configured to be located and operated in an existing card company 19. That is, the management server 11 is attached to a payment system of the card company 19, and refund information for the purchase made at duty free stores 17 among member stores of the card company 19 is separately managed.
  • the management server 11 is placed in the card company 19, since the card company 19 is connected to the member stores 23 in addition to the duty free stores 17, a process of confirming whether a store is a duty free store is needed on approving a payment, and the process is allowed by confirming a refund classification code or code information of the duty free store 17.
  • the refund classification code is a code transferred to the management server 11 or a payment approval server of the card company 19 when a foreigner purchases goods and a refund button on a point-of-sale (POS) terminal in the store is pressed to classify the purchase as tax refundable.
  • POS point-of-sale
  • the management server 11 may not be operated by the card company 19, but independently operated by a separated company.
  • the duty free stores 17 where valued-added taxes are refundable may be connected and managed, excluding the member stores 23 of the card company 19, and the management server 11 should be separately connected to the card company 19 in order to perform the functions according to the present invention. Therefore, the refund information is separately managed, and foreigners may be smoothly serviced by the card company 19 regardless of a payment means used for a purchase.
  • only the duty free stores 17 are connected to the management server 11, but since native people may also purchase goods, the refund classification code may be still needed.
  • the card company 19 approves payment for purchases made by general credit cards, but it is also possible to issue and sell special purpose prepaid cards that can be used by foreigners and separately manage refund information. That is, a card charged with a certain amount is sold in the form of a prepaid card, and payments are made within the range of the charged amount in the same manner as a general credit card.
  • the special purpose prepaid cards are preferably used at the general member stores 23 as well as at the duty free stores 17.
  • the prepaid cards are advantageous in that since domestic card companies 19 issue the prepaid cards, the process of refunding value-added taxes is comparatively simple from the standpoint of the card company 19 and duty free stores 17, and since the value-added tax to be refunded may be topped up to the prepaid card to be used, it is convenient to use from the standpoint of the foreigners who possess the prepaid cards.
  • the process of refunding a value-added tax when a foreigner uses a general credit card issued in his or her country is described.
  • the domestic card company 19 first approves the corresponding purchase and pays total amount of the payment to the duty free store 17.
  • the duty free store 17 should provide an amount corresponding to the value-added tax among the total amount to value-added tax refund counter of an airport (the dedicated apparatus 15 according to the present invention) so that the foreigner may receive a tax refund.
  • the domestic card company 19 requests a foreign card company 21 to approve details of the payment that the domestic card company has approved, and the foreign card company 21 requests a payment to the foreigner who is the subject of the purchase. That is, although the value-added tax refund system of the present invention is used, the value-added tax is not separately processed in the first stage, and the duty free store 17 should deposit the refund amount so that the value-added tax may be refunded. Of course, such a total amount payment method may be improved in cooperation with the foreign card company 21.
  • the domestic card company 19 collects, settles, and manages a portion corresponding to the value-added tax through the management server 11. Therefore, as soon as a foreigner makes a payment, the domestic card company 19 deposits the paid amount for the duty free store 17 excluding the refund amount, and the amount corresponding to the value-added tax is settled between the card company 19 and the operating subject of the management server 11 according to the invention so that the corresponding amount may be deposited.
  • the special purpose prepaid card is managed by the management server 11 based on data, such as a personal identification code, issuance amount of a card, card number (particularly, bank identification number (BIN code)), and the like, inputted in the process of issuing and selling the prepaid card.
  • a card issuance database serve and a card sales database server for storing such data are further operated. Specifically, issuance amounts, number of cards, card numbers, and the like are managed by the card issuance database serve, and card numbers, passport numbers, social insurance numbers, balances, expiry dates, and the like are managed by the card sales database server.
  • the refund database server 13 stores refund information of a foreigner such as a payment amount eligible for a tax refund and an amount of the tax refund processed by the management server 11, and the dedicated apparatus 15 is located in an airport or the like and connected to the management server 11 through a private line or a LAN.
  • the dedicated apparatus Through the dedicated apparatus, the foreigner may confirm details of a refund, output a refund statement, and withdraw a refunded amount on departure, and the duty free store 17 may inquire and output details of tax free transactions and details of a tax refund.
  • An automated machine such as an ATM or the like may be added with a function to be used as the dedicated apparatus 15 as is, or a new dedicated apparatus may be developed.
  • the dedicated apparatus 15 is selectively provided with information related to a refund from the management server 11.
  • FIGs. 5 to 10 are flowcharts illustrating a method of refunding value-added taxes according to the present invention.
  • a foreigner may make a payment for goods eligible for a refund at a duty free store 17 using a variety of payment methods.
  • the payment method includes a general credit card, a special purpose prepaid card, cash, and the like. If the foreigner makes a payment for a purchase at a duty free store 17, certain information related to the corresponding purchase behavior is transferred to the management server 11 from a payment terminal of the store.
  • a conventional payment terminal may be used as the payment terminal of the store.
  • the payment terminal of the store may be an ordinary payment terminal or a POS terminal that displays and inputs a merchandise code and a merchandise name. Compared with the ordinary payment terminal, the POS terminal may transfer purchase information to the dedicated apparatus 15 so that the merchandise code and name may be displayed when the foreigner outputs a statement for confirming details of the refund information through the dedicated apparatus.
  • a personal identification code such as a card number, passport number, social insurance number, or the like
  • an identification code of the corresponding duty free store 17 a merchandise code of purchased goods, a payment amount, and the like, as well as a refund classification code
  • the management server 11 that receives such information determines whether the payment is refundable through a certain procedure. In the procedure, a process of determining whether the stores is a duty free store 17 is performed first using the identification code of the store S211. If the store is not a duty free store 17, an error message requesting to process the transaction as an ordinary payment, not as a tax-refundable payment, is displayed, and approval of the payment is denied S311.
  • the special purpose prepaid cards are previously issued by the card company 19 and sold to foreigners at an airport or the like (refer to FIGs. 5 and 6).
  • the management server 11 manages details of purchased goods and payment amount only if a personal identification code is inputted and it is confirmed that the corresponding purchase is made at a duty free store 17.
  • a corresponding foreigner may confirm the refundable value-added tax later through the dedicated apparatus 15 using his or her personal identification code (here, a passport number or a social insurance number).
  • the card company 19 If the payment is made using the special purpose prepaid card and an approval for the payment is obtained, the card company 19 previously deducts the corresponding value-added tax corresponding to the refund amount from the paid amount, pays the difference to the duty free store 17, and separately settles the refund amount. That is, if the card company 19 operates the management server 11 as described in an embodiment, an internal settlement is sufficient. If a separate company operates the management server 11 as described in another embodiment, the payment is settled between the card company 19 and the separate company. Of course, the refund information needed at this time is referred through the management server 11.
  • the refund amount may be deposited in the dedicated apparatus 15 as described above, the refund amount may be automatically topped up to a corresponding special purpose prepaid card according to embodiments, and the foreigner is induced to use even the refunded value-added tax in the country. Such a top up process may be simply performed by transferring information on the amount corresponding to the refund amount to the card sales database server and increasing the balance as much.
  • a refund may be received only after refund details are confirmed by the customs.
  • a refund slip should be issued each time and be kept for the confirmation process.
  • refund slips may be collectively confirmed and outputted through the dedicated apparatus 15.
  • the foreigner may receive a statement for confirming details of refund information using an output function of the dedicated apparatus 15 according to the present invention. That is, if the foreigner inputs a personal identification code among a credit card number, a passport number and a social insurance number S713, the management server 11 receives the data and confirms whether there is refund information for the corresponding foreigner from the refund database server 13 S715 and allows outputting the statement S717.
  • the foreigner who desires to receive a refund of a value-added tax receives a confirmation (stamp) on the statement from the customs or the like and may receive a refund using a value-added tax refund function of the dedicated apparatus 15.
  • the dedicated apparatus receives a personal identification code and reconfirms whether refund information exists S513 and S515. If the refund information exists, the dedicated apparatus receives the confirmed statement S517, confirms whether the statement has a valid stamp received from a related agency such as the customs or the like S519, and processes so that the foreigner may withdraw the amount corresponding to the value-added tax if there is no problem S521.
  • the procedure described above is a refund procedure under the current system in which a statement is confirmed and then a value-added tax is refunded.
  • the system may be configured to omit the process of outputting the statement and refund the value-added tax only by confirming a personal identification code and existence of refund information corresponding to the personal identification code (refer to FIG. 9).
  • a foreigner who has purchased and used a special purpose prepaid card may return the card and refund the balance of the card through the dedicated apparatus 15.
  • the management server 11 creates and stores information on the return and refund of the card.
  • the card may be returned by reading the card on the dedicated apparatus 15, confirming validity of the card, collecting the card through an insertion hole for returning cards, and paying the balance of the card.
  • the duty free store 17 may confirm or output information related to the store through the dedicated apparatus 15 connected in the store.
  • the management server 11 may automatically transmit report data to a national tax management system of the tax office, work burden of the duty free store 17 is reduced, and correctness of the report data may be achieved.

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  • Business, Economics & Management (AREA)
  • Accounting & Taxation (AREA)
  • Finance (AREA)
  • General Physics & Mathematics (AREA)
  • Physics & Mathematics (AREA)
  • Engineering & Computer Science (AREA)
  • Theoretical Computer Science (AREA)
  • General Business, Economics & Management (AREA)
  • Strategic Management (AREA)
  • Development Economics (AREA)
  • Economics (AREA)
  • Marketing (AREA)
  • Technology Law (AREA)
  • Computer Security & Cryptography (AREA)
  • Financial Or Insurance-Related Operations Such As Payment And Settlement (AREA)
  • Cash Registers Or Receiving Machines (AREA)

Abstract

L'invention concerne un procédé de remboursement de taxes sur la valeur ajoutée à des étrangers. Lorsqu'un étranger achète des marchandises dans un magasin hors taxes, la taxe sur la valeur ajoutée incluse dans la somme payée pour les marchandises est remboursée de façon simple à l'étranger. Selon l'invention, un formulaire de remboursement de taxe n'est pas émis séparément mais les détails de remboursement intégral des taxes sont confirmés et imprimés au moyen d'un appareil spécifique, ce qui améliore l'efficacité d'une procédure de remboursement de taxes.
EP08723262A 2007-03-29 2008-03-04 Procédé de remboursement de taxes pour étrangers Withdrawn EP2130171A4 (fr)

Applications Claiming Priority (2)

Application Number Priority Date Filing Date Title
KR1020070030694A KR100757398B1 (ko) 2007-03-29 2007-03-29 외국인을 위한 부가세 환급 방법
PCT/KR2008/001224 WO2008120874A1 (fr) 2007-03-29 2008-03-04 Procédé de remboursement de taxes pour étrangers

Publications (2)

Publication Number Publication Date
EP2130171A1 true EP2130171A1 (fr) 2009-12-09
EP2130171A4 EP2130171A4 (fr) 2011-01-26

Family

ID=38737288

Family Applications (1)

Application Number Title Priority Date Filing Date
EP08723262A Withdrawn EP2130171A4 (fr) 2007-03-29 2008-03-04 Procédé de remboursement de taxes pour étrangers

Country Status (6)

Country Link
EP (1) EP2130171A4 (fr)
JP (1) JP2010522925A (fr)
KR (1) KR100757398B1 (fr)
AU (1) AU2008233513B2 (fr)
CA (1) CA2682123A1 (fr)
WO (1) WO2008120874A1 (fr)

Families Citing this family (31)

* Cited by examiner, † Cited by third party
Publication number Priority date Publication date Assignee Title
GB2468340A (en) * 2009-03-04 2010-09-08 Global Refund Holdings Ab Validation of tax refunds
KR20100109100A (ko) * 2009-03-31 2010-10-08 박정림 내국세 환급관리 시스템
KR101184685B1 (ko) * 2009-06-19 2012-09-20 비씨카드(주) 외국인 관광객을 위한 세금 환급 방법 및 시스템
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KR100757398B1 (ko) 2007-09-11
WO2008120874A1 (fr) 2008-10-09
EP2130171A4 (fr) 2011-01-26
AU2008233513B2 (en) 2011-05-12
AU2008233513A1 (en) 2008-10-09
JP2010522925A (ja) 2010-07-08

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