A system for transmitting and receiving a signal includes a transmitter that switches a first reference voltage and a second reference voltage and generates first and second voltage signals, and a receiver the receives the first and second voltage signals. The transmitter includes a reference voltage generator that generates the first reference voltage and the second reference voltage, and a switch block that switches the first reference voltage and the second reference voltage and outputs the first and second voltage signals. The receiver includes a resistor having two terminals to which the first and second voltage signals are applied.