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김향,이상종,정을순,김명숙,백문철,전승준 대한내분비학회 1990 Endocrinology and metabolism Vol.5 No.3
Adrenal cortical carcinoma is a rare malignancy occuring at a rate of only two cases per million population per years, accounting for 0.02% of all cancers. Although the tumor can occur at any age, adrenal cortical carcinoma is most frequently seen in patients older than 40 years of age. The presenting symptoms of this tumor are abdominal pain, mass, loss of weight or fever of unknown origin. Several diagnostic modalities including computerized tomography, sonography, MRI scanning and aortogram are widely being used. A 51-year-old farmer was admitted to this hospital in December, 1989, because of epigastric pain and palpable mass in the upper abdomen with duration of 3years. He had not received any special study or treatment for the presenting symptoms except intermittent administration of oral digestives at drugstore. Physical examination was essentially normal except mass in the upper abdomen with unremarkable border, smooth surface. It was slightly tender and not movable. At the outpatient department, he had received gastrofiberscopy and it showed a small ulcer on the pyloric antrum. Routine laboratory examination including blood chemistry gave no abnormalities. An ultrasonographic examination showed two cystic mass in the body and tail of the pancrease. Computerized tomographic finding of the abdoman suggested the diagnosis of pancreatic pseudocyst. However, the possibility of adrenal tumor could not be ruled out. On the surgical approach, the systic lesion was found to be a mass of the adrenal gland and its cavity was consisted of blood clot and necrotic tissue. The adrenal gland with cystic mass was removed without any difficulty and pathological examination disclosed an adrenal cortical carcinoma with capsular invasion. Convalescene was not eventful and she had discharged 2 weeks after surgery and she was discharged 2 weeks after surgery and has been given anticancer chemotherapy periodically. (J Kor Soc Endocrinol 5:220~225, 1990)
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金香?(Jin Xianglan),?非凡(Zheng Feifan) 동아대학교 법학연구소 2022 東亞法學 Vol.- No.94
최근 몇 년 동안 디지털경제가 비약적으로 발전함에 따라 많은 국가와 지역에서 디지털경제의 발전을 실물경제의 질과 효율성을 높이는 요소로 하여 핵심 경쟁력을 재편하는 중요한 조치를 취했고 다국적 기업은 전통적인 상업방식의 혁신 및 글로벌 가치사슬을 재건했다. 이는 국제적 조세에서 조세 표준의 확정, 조세 관할권의 구분, 이중 과세 및 소득이전을 통한 세원잠식(BEPS) 등과 같은 문제를 초래했다. 이러한 맥락에서 많은 국가와 국제기구는 이미 디지털화의 다국적 조세 관리 제도를 개혁하여 일정한 경험을 축적했으며 이는 중국이 다국적 조세 관리 제도를 개혁함에 있어 중요한 참고적 가치를 지닌다. 다자간 디지털경제 조세규정과 관련하여 경제협력개발기구(OECD)는 “BEPS 행동계획 보고서”를 발표했고 국가 간 경제의 디지털화를 기반으로 한 새로운 국제조세규칙을 수립했으며 이러한 기초에서 제기한 쌍지주(雙支柱, Two Pillars) 방안은 회원국 간의 조세분쟁을 해결한다. 지역적 디지털경제 조세규정과 관련하여 EU는 대형 인터넷 기업에 대한 과세규정을 조정하고 디지털경제 활동에 대한 공정한 과세의 촉진을 위해 장단기 계획을 발표했다. 단독적 디지털경제 조세규정과 관련하여 영국과 프랑스가 대표적이고 이미 자국 디지털경제의 과세문제를 해결하기 위해 디지털 서비스 세를 부과하기 시작했다. 디지털경제의 맥락에서 디지털화 및 가상화가 주요 특징이고 기존의 조세제도는 신흥 경제형식과 상업방식에 적응할 수 없게 되었으며 조세 주체와 객체, 세율 등과 같은 요소들을 명확하게 확정하기 어렵다. 현재 중국은 디지털경제하에서의 다국적 조세 관리제도는 불완전하고 과세소득 및 조세관할권의 확정이 명확하지 못하고, 조세분쟁 해결방식이 단일하며, 국제조세규칙의 조정에 적극적인 대응 조치가 부족한 등의 중요한 문제가 존재한다. 중국이 디지털경제 조세에 대응하고 디지털경제에 관한 과세 및 관리 능력을 향상시키기 위해 국제적 경험을 참조하여 중국의 다국적 조세 관리제도의 개혁을 촉진하고, 중국 특색의 디지털경제 조세제도를 형성하고, 상설기관의 인정규칙을 개혁하고, 다국적 조세분쟁 해결체제를 개선 할 것을 제기한다. 또한, 많은 국가와 국제기구들이 잇달아 디지털 서비스 세를 부과하는 배경 하에서 중국에 상응한 대응책을 마련하여 중국의 디지털경제시대 조세개혁을 심화하고 디지털경제의 보다 적극적이고 포괄적이며 지속 가능한 고품질 발전을 촉진하기 위한 참고 자료를 제공한다. In recent years, the digital economy has flourished. Many countries and regions have taken the development of digital economy as an important measure to improve the quality and efficiency of the real economy and reshape the core competitiveness.Simultaneously, the innovations of traditional business model and the reconstruction of global value chain of multinational enterprises have also brought challenges to international taxation. Such as difficulty in determining tax standard,difficulty in determining tax jurisdiction,difficulty in solving the problem of double taxation,regulation of base erosion and profit shifting(BEPS).In this context, China’s relevant cross-border tax collection and management system is in urgent need of reform. Throughout the world, many countries and international organizations have gained some experience in the reform of the digital cross-border tax collection and management system, which can provide an important reference for the reform of China’s cross-border tax collection and management system.In the multilateral digital economy tax rules, OECD has released the ‘BEPS Action Plan’. Which constructed a set of new international tax rules based on cross-border economic digitization. It proposed the ‘Two Pillars’ scheme to solve the tax disputes between its member countries. In the area of tax rules for the regional digital economy, the EU has released long-term and short-term programmes for fair taxation of digital economy and intends to adjust tax rules for large Internet companies to promote fair taxation of digital economy activities in the EU.In terms of unilateral digital economic tax rules, Britain and France have begun to levy unilateral digital service tax to solve their digital economic tax problems. In the context of digital economy, digitization and virtualization have become the main characteristics, which will have some problems on the tax system, such as the existing tax system is difficult to adapt to the business format and business model of emerging economy, and it is difficult to clarify the tax subject, object, tax rate and other factors. At present, China"s cross-border tax collection and management system mainly has some main problems. Such as the uncertainty of taxable income and tax jurisdiction,a single way to resolve tax related disputes, lack of systematic provisions, and so on. In view of the above problems, China should learn from the international experience of digital economy taxation and carry out reforms on the identification rules of permanent organization, improve the settlement mechanism of cross-border tax disputes, create China"s countermeasures under the background of foreign international organizations and countries levying digital service taxes one after another, further deepen the tax reform in the era of the digital economy and promote a more positive, inclusive and sustainable high-quality development of the digital economy.
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