지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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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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