中国税制改革及韩资企业的对策研究
A Study on Chinese Tax Reform and Korean-Capital Companies’ Measures
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초록
随着改革触角进一步向增值税和企业所得税即中国最大的两个税种延伸，中国新一轮税制改革正在步入实质性操作阶段。中国政府从2008年开始全面实施新的企业所得税，同时研究制定增值税转型并将在2009年开始在全国范围内实施。此次的两大税金改革，对在中国的韩资企业影响很大。本文仅从企业所得税和2009年开始实施的消费型增值税角度分析两种税制改革对韩资企业的影响并从充分利用过渡时间，逐步调整产业及企业结构；利用中国政府对地区的税收优惠政策；利用中国政府对扶持产业的税收优惠政策；利用中国政府对出口项目的相关规定及出口企业的退税政策等方面提出行之有效的对策。
Abstract
Reform has been extending to the field of value added tax and income tax of corporation, which are the two largest kinds of tax in China. So that tax reform has come into a new practical operating stage. In 2008, the government of China has carried out the new income tax of corporation as well as formulated value added tax transformation, which will be carried out in 2009. That even will impact on the Korean-capital companies. In this article, just described the two-tax reforms of consumption-based value added tax and income tax of corporation and then presented some effective measures how to coordinate the corporate structure and the industry structure, make use of the some tax benefits policies for the regions and helping to develop the industry and some regulations about exports, export tariff rebates and so on.