디지털콘텐츠산업의 부가가치세에 대한 연구

Abstract

A Study on the VAT of Digital Contents Industries Although domestic IT manufacture industry and infra stand on the line of worldwide class, IT application industry is very vulnerable. Unlike government's aim to nurture digital contents industry, disadvantageous discrimination in on-line becomes the obstacle to the nurture of contents manufacture and distribution industry. Therefore, under the condition that on-line market is not fully matured and can't create profit model, the assessment of value added tax becomes problem so it is necessary to improve it. In case of multimedia publication, government improved the problem with the exemption policy for intangible publication using internet by correcting the discrimination of the assessment on the Value Added Tax Law between off-line and on-line. Further more, it is necessary to enlarge the exemption target of value added tax to whole digital contents industry by enlarging its scope in the future. Especially, in case of domestic on-line game sharing 33% of the world on-line game market, this policy is inevitable for considering the competitive power against foreign company in the time point that foreign export is increasing.