중국의 기업구조조정세제에 관한 비교법적 연구

Abstract

China’s corporate restructuring tax system classified the restructuring types of the target with reference to the concept of international tax, and the tax treatment methods are separated into general restructuring and special restructuring in accordance with the terms of the restructuring. Special restructuring tax treatment applies a point ahead of the recognized tax income or loss that may arise in the course of restructuring the tax deferral. From this perspective, China’s corporate restructuring were compared with the Korea’s tax system. China, Korea and Like the company’s restructuring that occurs in the process in order to support taxation issues are resolved. In particular, in order to be exempt from tax the process of corporate restructuring shall conform certain requirements, the requirements of some of our country and China is different. China, unlike Korea, is to prove to the Taxpayer business objectives and no tax avoidance purpose in rational business purpose requirement. Therefore, if not proven to meet the requirements of its reasonable business purpose regardless of whether the other eligibility requirements, the tax burden will occur. Therefore when compared to Korea and China, Korea requires the formal requirements, while China requires substantial requirements. Progress, even if the case of Korea, the restructuring of domestic companies by foreign firms to corporate mergers and acquisitions, domestic and foreign companies, without tax discrimination. However, a 100% stake in enterprises between parties for a non-resident company fully hat on crossing the border corporate restructuring that allowed for the case of China, is extremely limited. Korean companies in China who wish to advance are different between China’s Corporate Restructuring Tax System and Korea’s Corporate Restructuring Tax System, they are the need to recognize that different Systems. That is because damage can occur due to taxation issues, the mergers and acquisitions of Chinese enterprises, or in the process of restructuring among enterprises in China. It is difficult to expand their business in China, and the tax authorities, particularly in China, to demonstrate reasonable business purpose requirement for properly if you do not, the business activities in China will be forced to shrink.