Earticle

초록

영어

As the relationship between Korea and China strengthens and the importance of Chinese market rapidly grows, this paper analyzes the Chinese tax system and current issues. The paper can be summarized as follows:
First, we must understand the Chinese perspective that tax system is one of the most important policy means to achieve national goals, an expression of national rights and interests, and belongs to the deeds of national governing.
Second, we must predict future tax reforms properly and take appropriate measures.
Third, China has recently promoted preferential tax policies for high-tech industries such as IT & BT and the field of infrastructure. we must pay continuous attention to the preferential tax policies for foreign investments.
Fourth, we must understand the recent changes in the partial return system of VAT and take appropriate actions under the given situation.
Fifth, as the State Administration of Taxation is strengthening its transfer pricing system and preparing relevant database, we must keep an eye on the transfer pricing system.

목차

Ⅰ. 서론
 Ⅱ. 변화하는 조세환경
  1. 국내의 경제환경 및 조세정책의 변화
  2. 경제의 글로벌화와 중국 조세정책의 조정
  3. IT와 조세정책
  4. 인구노령화와 사회보장
 Ⅲ. 최근의 조세제도 동향
  1. 세제개편 방향
  2. 최근의 동향
  3. WTO가입과 조세제도
 Ⅳ. 시사점
 

저자

• 한상국 [ Sang-Kook, Han | 한국조세연구원 연구위원 ]

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