CBEC에서 관세평가 문제점과 지원방향 제시 : 우리나라 중소수출기업을 중심으로

초록

In the era of digital transformation, the global business paradigm is undergoing rapid change with the growth of cross-border e-commerce. However, in this environment, Exporting SMEs may face difficulties in the customs valuation process due to lack of specialized personnel and lack of information, leading to excessive tax burden, customs clearance delays, and even export abandonment. Therefore, accurate diagnosis of customs valuation problems and effective solutions are necessary for the continued growth of cross-border e-commerce and export revitalization of small and medium-sized exporters.Through empirical analysis, this study identifies the customs valuation problems faced by small and medium-sized exporters in the era of cross-border e-commerce as customs clearance and administration difficulties. Furthermore, to solve these problems, this study suggests improvement directions from three aspects: legal improvement, institutional support, and utilization of digital platforms. On the legal side, the study suggested amending laws and regulations to strengthen transaction price verification and clarify taxation standards. In terms of institutional support, the study suggested strengthening customs training and consulting tailored to SMEs and establishing a simple and quick customs clearance system. Lastly, in terms of utilizing digital platforms, they suggested establishing an automated customs valuation system based on artificial intelligence, blockchain-based proof of origin, and utilizing customs information based on big data.

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