솔리드웍스전문가 자격증 SEG2 A유형 12의 10문제

The disclosure of virtual currency (ICO) initial Coin Offering is primarily a method of crowdfunding in which innovative start-ups can raise funds using cryptographic or digital tokens. Newly issued cryptocurrency in virtual currency disclosure (ICO) is existing virtual, such as legal tenders or bitcoinIt is sold to investors in exchange for currency. This term may be attributed to IPOs (Initial Public Offering) in which an entity that intends to list its shares on the exchange first publicly sells its shares to the investor. An investor who has participated in an IPO is required to provide information regarding the ownership of the entity.

Acquire shares, whereas an investor who participates in a virtual currency disclosure (ICO) obtains coins or tokens of that start-up entity, which can be viewed as a value that can be assessed if the project proposed by that entity is successful later. ICO is mostly conducted in Etherium, a blockchain platform. In our country, we currently ban it and we are going to send it to the ICO

It is expected to be regulated by non-receiving activities or securities-related laws after discussion.Taxes are divided into indirect tax and direct tax depending on whether the holder of tax payment matches the tax burden. Taxes whose tax burden is not passed on are called direct taxes because the tax burden is consistent with those of the taxable persons.

Examples include income tax, corporate tax, inheritance tax, gift tax, and comprehensive real estate tax. On the other hand, taxes that do not match those of the taxable and the burden of the tax is passed on to others are called indirect taxes, such as value-added taxes, individual consumption taxes, liquor taxes, stamp duties and securities transaction taxes. Indirect taxes have the advantage of being less resistant to taxation and easier to collect and secure tax revenues. On the other side.

The disadvantage is that because individual circumstances cannot be taken into account, the proportionate tax rate is not applied and the proportionate tax rate is applied, resulting in a reverse evolution in which the tax burden ratio is relatively high for those with less income, which is contrary to the principle of fair burden. On the other hand, indirect and direct taxes are not easy to determine the actual subjects of taxation in the national account system.

Instead, they use the terms "current taxes" on production and import taxes, income and wealth, and "capital taxes."