• Title/Summary/Keyword: Electronic Tax

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Current status of E-commerce market in China and implication (중국 전자상거래 시장의 최근동향 및 시사점)

  • Baek, Young-Mi
    • Journal of Digital Convergence
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    • v.13 no.1
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    • pp.111-124
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    • 2015
  • The economic growth in China takes the step of the Internet/Mobile revolution together. The high internet penetration provided the opportunity to increase the e-commerce market with fast speed. However, due to imbalance of the growth speed and preparation, the problems on various infrastructures and regulations were generated. Therefore, this study investigateed the current status of e-commerce market and sub-categories. This study also discussed about the problem of e-commerce logistics system, consumer protection, R&D investment, and human resources and provided the considerations for the future improvement. Finally, this study diagnosed the mobile payment and internet finance market and new e-commerce tax regulation, and then suggested institutional implications for the international standardization. This study is meaningful to provide the first implication to the Korean exporters after Chinese government had announced market open strategy for the 5 year e-commerce development plan.

A Study on the Management Risk Factors of Korean Firms in China (국내 중소·벤처기업의 중국진출 경영위험요인에 관한 연구)

  • Lee, Dong-Hoon;Lee, Dong-Myung
    • Korea Trade Review
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    • v.42 no.1
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    • pp.1-25
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    • 2017
  • By applying the AHP(Analytic Hierarchy Process), we have analyzed the importance and the order for priorities to the management risk factors of Korean SMEs & Venture companies in China. The major management risk factors of manufacturing companies were the rise in labor costs followed by fierce competition in the marketplace, problems involved with human resource management and the rise in the cost of materials. In the case of companies manufacturing electronic products, the rise of labor costs and alteration in government's tax policy were seen as the main risk factors. In the case of chemical product manufacturing companies, the reinforcement of environmental protection law and in automobile component manufacturing companies, apart from the rise in labor cost, the increase in raw materials costs were analyzed as the main risk factors. While considering the time period, the main risk factors of the companies that entered China in the 1990's were fierce competition and alteration in government's tax policy and for the companies that entered China in the 2000's, increase in raw material cost, the rise in labor cost etc were analyzed to be the main risk management factors.

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IMPLEMENTATION OF STRUCTURAL DIAGRAM FOR INTELLECTUAL PROPERTY MANAGEMENT AND PROTECTION(IPMP)

  • Park, Jung-Hee;Lee, Ki-Dong;Lee, Sang-Jae
    • 한국디지털정책학회:학술대회논문집
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    • 2004.11a
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    • pp.435-448
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    • 2004
  • While Internet promises ubiquitous access, it also creates a fundamental challenge to the traditional ownership toward digital assets traded in e-commerce market. Sharing digital information freely through shared networks leads to many untapped business opportunities, but uncontrolled digital asset transaction undermines many electronic business models. Thus, in this Internet age, proper protection and safe delivery of Intellectual Property (IP) and its representation as digital assets would be a crucial ingredient of building trust in upcoming e-business environment. In this paper, we give a general structural diagram of Intellectual Property Management and Protection (IPMP) and implement an IPMP prototype based on the RSA encryption algorithm and XrML (eXtensible rights Markup Language) WORK tags to show how proper protection and safe delivery of the intellectual property is achieved. This study concludes that IPMP mechanism may contribute significantly to the volume and quality of e-commerce market.

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Draft Discuss ion on OECD's Tax Convention Issues related to Electronic Commerce and Korea's response (OECD의 전자상거래 과세관련 논의과정과 대응)

  • Shim, Sang-Mok
    • International Commerce and Information Review
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    • v.2 no.2
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    • pp.19-42
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    • 2000
  • 전자상거래에 과세권 적용을 둘러싼 논쟁이 치열하게 벌어지고 있다. 일부에선 국가주권, 납세의무 헌법 36조 등을 들어 과세형평의 원칙, 세수 결손 방지를 위해 전자상거래에 과세권을 적용해야 한다고 주장하는 반면 현시점에서 기술적 문제로 디지털제품에 대해서는 과세가 어렵다는 주장이다. 본 논문에서는 논란의 대상이 되는 전자상거래 관련 과세부문에 대하여 OECD의 논의를 중심으로 살펴보았다. OECD에서는 두가지 방향으로 논의하고 있다. 첫째, OECD 모델조세조약에서 사용되는 기존 고정사업장 개념을 전자상거래라는 새로운 기업활동에 적용하는 방법을 검토하고 있다. 둘째, 전자상거래의 발전이 고정사업장 개념 자체에 어떠한 변화를 필요로 하는가에 대해서 검토하고 있다. 전자상거래 국제논의에 대한 우리의 대비도 향후 1-2년이 매우 중요하다고 볼 수 있는 바, OECD등 국제기구의 논의에 민관이 공동으로 적극 참여하면서 관련 국내제도를 정비해 나가야 할 것이다.

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A Study on the Effectiveness of Blockchain and Legal System and Policy Tasks for SMEs (중소기업의 블록체인 적용효과와 법제도 및 정책적 과제에 대한 융합적 연구)

  • An, Myeonggu;Park, Yongsuk
    • Journal of Convergence for Information Technology
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    • v.9 no.7
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    • pp.14-24
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    • 2019
  • It is necessary to look into multiple subjects, such as effectiveness, laws and polices of blockchain in order to easily accept blockchain technology in small and mid-sized enterprises(SME). This study analyzes the positive effects of applying the block chain to SMEs, examines the laws and policies required to apply them, and identifies the tasks. As a result, we confirmed that it can create positive effects such as optimizing supply chain management, simplifying import and export process documents, improving product quality, facilitating flow of funds, and improving transaction reliability. Also, we confirmed that it is necessary to improve the basic law of electronic transaction, electronic commerce law, electronic financial transaction law, personal information protection legislation, and needs policy supplement for platform development, education system for SMEs, transaction standardization guidelines, tax reduction policy, and block chain research and development. More extensive practical research and specific individual legal studies are needed in the future.

The Development Scheme of Domestic Third Party Logistics for Revitalization of Electronic Trade (전자무역의 활성화를 위한 국내 제3자물류 발전방안)

  • Cha, Soon-Kwean;Jang, Heung-Hoon
    • Journal of Korea Port Economic Association
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    • v.24 no.2
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    • pp.155-174
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    • 2008
  • This paper proposed several activation strategies at both the government and company parts for the development of domestic third party logistics(TPL) to pull electronic trade era much earlier. In the government side, it must need to arrange and integrate complex regulation rules on the Logistics for more smooth access and use the TPL market. Also, it has to provide multiple support policies such as tax reduction, technical and financial service providing, and logistics information system to TPL. Finally, it should construct the government levels education system to train and forster a competent man who is well qualified as a electronic and logiscic expert. The TPL company must build up a total logistics information system concerned with an innovative operation system such as SCM, JIT etc. which can provide logistic services on demand to the electronic trade customers to maximize consumer satisfaction. In the shipper company level, it try to join a long-term strategic alliance with TPL to reduce logistic cost and increase logistic service to its electronic trade consumers.

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Renewable Iris Authentication Algorithm in Mobile System

  • Lee Kwang Je;Lee Soon Seok;Kim Sin Hong;Cho Do Hyun
    • Proceedings of the IEEK Conference
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    • 2004.08c
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    • pp.592-595
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    • 2004
  • Recently the numbers of patent about the technology for mobile payment with Ie or bluetooth-chip are being increased more and more. The reasons of patent increment for mobile payment are advancement of wireless internet technology and rising of customer's request for it. The customer wants to be able to pay for purchase, tax and aid with own mobile phone. So every mobile service provider applies for patents about that competitively. And in the near future the biometrics is generalized in the mobile payment system. Especially the payment service of iris recognition is significant technique in this area for the future prospect. The biometrics of iris is an accurate authentication method because it has about 250 distinguish parameters to the finger print's 30. The biometrics of iris can recognize and identify a person for 2 seconds. But the image of iris is changed by transformation of body in the life. And the existing iris authentication system has problem that can be miss-recognized. In this paper, we propose the new method that reduces miss-recognizing rate with Renewable Iris Authentication Algorithm(RIAA) in mobile system.

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A Study on the Economic Analysis of Introducing Battery-Based Eco Bus: Case Study of Daegu City, South Korea (친환경 버스 도입에 따른 경제성 분석에 관한 연구 (대구광역시 중심으로))

  • Bak, Jae Seok;Kim, Sung-Yul;Kim, Dong-Min
    • The Transactions of The Korean Institute of Electrical Engineers
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    • v.67 no.3
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    • pp.343-351
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    • 2018
  • Renewable energy sources has drawn considerable attention as clean energy sources because of changing public attitudes regarding greenhouse gas and fine dust. Recently, in this respect, the government provides the drivers of electric vehicles with various benefits such as tax reduction, financial incentives and free parking from the public to the private sector. Plug-in electric vehicles are the most common in the private sector. Otherwise, different types of battery-based buses in the public sector are being developed, and there are three main types of charging: plug-in, battery swapping and wireless. Therefore, economic assessment of charging types in each bus route is required in order to facilitate the use of battery-based buses instead of the existing CNG buses. In this paper, net present value(NPV) and B/C ratio of charging types are evaluated in consideration of the bus schedule, the cost of charging station, and the life cycle of battery, etc. per each bus route. In case study, main bus routes in Daegu City are simulated with the proposed evaluation method to validate the eco-bus project.

The Method for Vitalizing Electronic Commerce with Impediment Factor Analysis in the Construction industry (건설분야 전자상거래 저해요인 분석을 통한 활성화 방안)

  • Cho Byung-Ock;Han Choong-Hee;Kim Sun-kuk
    • Proceedings of the Korean Institute Of Construction Engineering and Management
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    • autumn
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    • pp.507-512
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    • 2001
  • The government set up a comprehensive plan for EC vitalizations in February 2000 and has begun implementing it. They hope to introduce EC into the economy at large and invoke reconsideration of its efficiency and transparency in the public sector. To accomplish this, the government has built EC utilization system within the industry and trade. However, the overall EC in the construction industry is below expectation. With the aid of the government, larger construction companies are building E-marketplace by increasing the investment in IT and organizing a consortium. On the other hand, small and medium construction companies have difficulties in investing in EC. On the basis of a field research, this study investigates problems that small and medium construction industry confronts in a domestic environment and EC system. It also analyzes the limitations of the tax reduction law for EC. Therefore, this study suggests a counterplan that defines the importance of a government guided plan and necessity of providing incentives to encourage EC Utilization degree.

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Effect of Ta Substitution on the Dielectric and Piezoelectric Properties of (Li0.04(Na0.54K0.46)0.96(Nb0.96-xTaxSb0.04)O3Ceramics (Ta 치환이 (Li0.04(Na0.54K0.46)0.96(Nb0.96-xTaxSb0.04)O3 세라믹스의 유전 및 압전 특성에 미치는 영향)

  • Noh, Jung-Rae;Yoo, Ju-Hyun
    • Journal of the Korean Institute of Electrical and Electronic Material Engineers
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    • v.24 no.8
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    • pp.627-631
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    • 2011
  • [ $[Li_{0.04}(Na_{0.54}K_{0.46})_{0.96}](Nb_{1-0.04-X}TaxSb_{0.04})O_3$ ]lead-free piezoelectric ceramics have been prepared by normal sintering at $1,100^{\circ}C$ for 5 h. X-ray diffraction analysis indicated that specimens demonstrate orthorhombic symmetry when $Ta\leq5$ mol%. While transforming into tetragonal symmetry when $x\geq20$ mol%. These suggest that the orthorhombic and tetragonal phases co-exist in the ceramics with 5 mol% $cm^3$. As the result of SEM images, the grain growth was decreased with the increase of Ta substitution. The ceramics become 'softening', leading to improvements in $k_p$, $\varepsilon_r$ and $d_{33}$, but a decrease in $Q_m$. Excellent properties of $k_p$= 0.46, $d_{33}$= 293 pC/N, ${\varepsilon}_r$= 1,583 and Tc= $340^{\circ}C$ were obtained when Ta= 15 mol%.