초록

At present, it is most important part in the next tax reform of China to unify the foreign and domestic corporation income taxation (CIT). The paper aims to study the changes of the status of CIT and its actual tax burden for different kind of firms, collecting a lot of relevant data and analyzing from three aspects as follows: that is the ratio of the CIT to total tax revenue, the structure of the CIT; and the tax burden of the CIT. The paper analyzes not only the macro－tax burden, the changes of the taxation level and its structure, but the micro－tax burden of CIT, the differences in the tax burden of domestic and foreign enterprises as well. Finally, the paper set out some proposals in the design of the tax rates and tax burden of the CIT of China.

키워드

• > corporation income taxation(CIT)
• macro－tax burden
• micro－tax

관련 논문

• Local Individual Income Tax Revenue and Corporate R&D Expenditures：Evidence from China’s Unified Tax System Context

  리우위 , 배성호 , 판천광

  27(1) 45-66

  초록 PDF 전문

• Transparency of Financial Reporting of Korean Chaebol －Control-Ownership Disparity and Book-Tax Income Differences－

  전봉걸.이상욱

  14(4) 101-121

  초록 PDF 전문

• 미국에서의 소비세 논쟁과 우리나라에의 시사점

  이준규 , 박성욱

  11(1) 189-209

  초록 PDF 전문