중국문화와 증치세법 연구

Abstract

The purpose of this study is to reconfirm the applicability of the cultural and political factors to Chinese value added tax systems by comparing similarities between Korean tax system and Chinese tax system. In addition, there has been some effort to apply Chinese traditional commercial culture to organizational culture. Chinese traditional commercial culture has relevance in explaining the flexibility that changes GNP type value added tax system into consumption type one. The results of the study reveals many differences and similarities between Korean value added tax system and Chinese value added tax system in many aspects. Especially this study attempts to provide useful information for Korean firms that plan to get in the Chines business.