해외절세전략에 관한 연구: 중국의 부가가치세를 중심으로

Abstract

Without understanding chinese taxation system, it is difficult to cope with chinese local business. In China, VAT(value added tax) is the leading tax item. Understanding VAT is the beginning of knowing chinese taxation system. The purpose of this study is to provide useful tax planning information for Korean enterprises that are doing business in China, with analyzed contents and the features of chinese VAT. After examining the VAT’s contents, we could find several tax planning methods that could be executed. In China, some services are regulated by business tax. So the scope assessments of VAT is narrow. And there are two kinds of tax on services, VAT, Business tax, which causes mixed sales. So it is necessary to decide the main business plan by adjusting the portion of the sales for tax planning. Furthermore, if it is possible to separately apply different tax rate with service items, taxpayers should separate book-keeping for tax planning. Chinese VAT will keep changing, which requires continuous attention and study on Chinese VAT policy.