| 훈련과정 |
장기일반과정(영어권) |
훈련국 |
미국 |
| 훈련기관 |
Vasquez & Company LLP |
훈련기간 |
2023.08.01. ~ 2025.02.02. |
| 훈련과제명 |
디지털 플랫폼 종사자에 대한 합리적인 과세체계 구축 방안 연구 |
| 보고서제목 |
디지털 플랫폼 종사자에 대한 합리적인 과세체계 구축 방안 연구 |
| 추천 |
2 명 |
<Taxing System for Digital Platform Workers>
Ⅰ. Introduction
Ⅱ. Tax Issues for Platform Workers
A. Backgrounds and Recent Trends in the Platform Economy
B. Tax Treatment of Platform Workers and Related Issues
Ⅲ. Comparative Study on Taxing Platform Workers: U.S. and Korea
A. Basic Structure of Individual Taxation
B. Income Reporting and Withholding Tax
C. Expense Deduction
D. Record Keeping, Tax Filing and Payment
E. Disposing of Business Property
Ⅳ. Policy Suggestion for Taxing Platform Workers
A. Income Reporting and Withholding Tax
B. New Deduction System for Platform Workers
C. Support System for Platform Workers’ Filling
Ⅴ. Conclusion |
| 첨부파일 |
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