[정부부처 자료] 추천
| 제목 | [SamilCommentary 2003. 11. 26] Proposed Changes to Customs Act | ||
|---|---|---|---|
| 작성일자 | 2003 . 12 . 01 | ||
| 관련링크 | [SamilCommentary 2003. 11. 26] Proposed Changes to Customs Act | ||
Ⅰ. Proposed Changes to Customs Act Under a proposed change to the Customs Act, a new duty payment scheme will be introduced to allow qualifying traders to make aggregate payments for duty returns as a whole on a monthly basis and in a prescribed manner in the Act. Ⅱ. Amendment of Local Tax Penalty Provision The government's finalized bill to revise the Local Tax Act includes changes to penalty provisions on underpayment or non-payment of local taxes such as acquisition and registration taxes. Ⅲ. Korean Lawmakers Agree to a 2%-Point Cut in Corporate Income Tax Rates Korean lawmakers in a subcommittee of the National Assembly have agreed to a 2％-point cut in corporate income tax rates to 25% and 13％. The corporation tax rate cut is still reviewed by the National Assembly committees and shall not come into force before it is finally approved by the National Assembly. Ⅳ. Rulings When a Korean subsidiary pays its parent company royalty for the use of the parent company's trademark and purchases imported goods bearing the trademark from other subsidiary, the NTT rules on whether to include such royalty payment to the dutiable value of the imported goods. |