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자료유형
학술저널
저자정보
저널정보
한국무역연구원 무역연구 무역연구 제10권 제4호
발행연도
2014.1
수록면
157 - 175 (19page)

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The purpose of this paper is to present reformation plans and to value customs of goodsfor the domestic bonded factory system. For instance, procedural legality of raw materialsentered into bonded factory and being imported, exported, transferred, or acquired to otherbonded area is not clearly defined. Therefore, current bonded factory regulation should extend the range of industry field tobe licensed and regulation on administration procedure for the bonded processing should besimplified. Moreover, regulation should allow the trade of raw materials for the bondedprocessing. From this report drew the following political improvement method. First, this suggested tomake up for the weak points the regulations in the customs law in relate to customs valuationof goods for bonded factory system. Second, customs officers have to operate complementarilycarry out two systems in the below customs clearance systems. Third. the taxation authoritieshave to establish in the logical position about notification and guiding principle withoutprejudice property rights of taxpayer. As a result, the improved measurements will becontributed to prevent of a dispute between the taxation authorities and enterprise byregulating definitely like above contents.

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