중국의 조세환경 변화가 국내기업에 미치는 영향 연구

Abstract

Many multinational enterprises have been invested lots of money and capital in china, the center country of the world economic. Korea is also one of the main investment countries in china. At this point, I think it's very important to suggest something on the chinese taxation system centered on counterplans of domestic enterprises for the chinese tax circumstances changes. The first chapter deals with the motives which I'd like to approach this paper, research method and scope. The second chapter deals with the transition process of the modern chinese taxation as a theoretical background. Looking into the contents in brief, they are consisted of three main information. First contents of them is on the development process of the modern chinese economic. Second is on the transition process of the modern chinese taxation and third is on the present chinese taxation system. The third chapter deals with the operating directions of the chinese taxation in the future. Looking into the contents briefly, they are also consisted of three main topics. First topic of them shows the investment trend to china. Second one suggests the problems of the present chinese taxation and in third I predict the operating directions of the chinese taxation in the future as follows; China will abolish or downsize the incentives for multinational companies. China will reinforce the taxable management of high-earned-income business types. China will put an emphasis on protecting multinational enterprises from evading tax between both countries. China will do best to collect taxes more than ever before. China will try to enhance the cleanliness of taxation institution and tax administration. The fourth chapter diagnoses the influences to multinational companies caused by above mentioned changes of the chinese taxation system. First comment of them is on the survey using by questionnaire method about the influences to domestic companies putting on the local enterprises in china. Second one suggests the results gained by the survey and they are as below mentioned; Chinese taxation authorities will enlarge the burden of tax. The benefit structure of local companies in china will be more deteriorated than ever before. Chinese taxation authorities will reinforce tax inspection to the multinational enterprises and foreign exchange management. The fifth chapter explains counterplans of the local companies by scenarios. First of them is a compliance type enterprises which don't leave from china. Second one is a wait and see type companies which do not make a decision to leave or not. Third one is a withdrawal type firms which want to leave from china. This chapter describes solutions, factors and anticipation(in case of wait and see type) from the point of enterprises and our government type by type. The last chapter mentions the limits & restrictions of this research, and suggests the assignments to study further in the future. Especially it's very difficult to reflect on the recent economical situations of the china because of the lack of information and hardship of access to it. In addition, I tried to do my best to get back the questionnaires but it regrets that I didn't collect them abundantly from the domestic companies putting on the local enterprises in china due to short time and related companies' noncooperation. To make a long story short, I expect this paper can give a much helpfulness to people who are interest in doing business in china and need the information of china and what is further, I hope this trial will be a good motive to encourage many scholars to study on china more profound.