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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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The purpose of this study is to analyze empirically the change of tax service market andto investigate corresponding plan relative to the Korea-China FTA. Relevant literatures wereexamined and survey research was adopted to collect and analyze data obtained inquestionnaire responses from 191 respondents consisting of 95 tax attorney & 96 taxofficers.
The t-test and Mann-Whitney’s U test were utilized as statistical tool of analyses.
The results of this study are summarized as follows :First, it was ascertained that tax attorneys and tax officers recognized the open impacts ofthe tax service market, the influence of tax service quality level and the increase of taxservice demand as a result of the Korea-China FTA.
Second, tax attorneys and tax officers recognize that Chinese tax attorney prefer to hireKorean tax attorneys when entering the Korean tax service market. Moreover, they recognizethat the public affaires have to be permitted of Chinese tax attorney and the disuse of sixmonths training condition must not legislate to Chinese tax attorney when entering Koreantax service market.
Third, tax attorneys and tax officers recognize that Korean tax attorneys prefer to hireChinese tax attorneys when entering the Chinese tax service market. In addition, theyacknowledge the preferential possibility of entry of Korean firms within China. Furthermore,when Korean tax attorneys enter the Chinese market, these Korean tax attorneys willrelegate Chinese firms to the last.
This study has several limitation, however, such as insufficient size of subjects, simple datacollection method and regardless of qualitative items which must be addressed in the futurestudies.
목차
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참고문헌 (10)
참고문헌 신청
Kim, Yoo-Chan / 2014 / Korea-China FTA and Taxaton Issues of Two Countries / 13th Conference Articles of Korea-China Taxation Association : 187 ~ 212
Ko / 2003 / The Corresponding Plan of Tax Agent Business World for the Opening of Tax Service Market
Ko, Jun-Sung / 2011 / The Analysis, Evaluation and Corresponding Plan for the Opening Promise of Tax Service Market in Korean Settled FTA / Quarterly CPTA 29 (3) : 10 ~ 25
Ko, Jun-Sung / 2012 / The Issue and Corresponding of Tax Service Negotiations by Koeaa-China FTA / Quarterly CPTA 30 (1) : 43 ~ 65
Oh, Yoon / 2014 / Korea-China FTA and Differential Taxation Issues: Focusing on Korea-US FTA Conditions and Comparability / 13th Conference Articles of Korea-China Taxation Associa
Ko / 2003 / The Corresponding Plan of Tax Agent Business World for the Opening of Tax Service Market
Ko, Jun-Sung / 2011 / The Analysis, Evaluation and Corresponding Plan for the Opening Promise of Tax Service Market in Korean Settled FTA / Quarterly CPTA 29 (3) : 10 ~ 25
Ko, Jun-Sung / 2012 / The Issue and Corresponding of Tax Service Negotiations by Koeaa-China FTA / Quarterly CPTA 30 (1) : 43 ~ 65
Oh, Yoon / 2014 / Korea-China FTA and Differential Taxation Issues: Focusing on Korea-US FTA Conditions and Comparability / 13th Conference Articles of Korea-China Taxation Associa
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