한 · 중 FTA 체결에 따른 세무대리서비스 시장의 변화와 대응방안 연구 = Change of Tax Service Market Relative to the Korea-China FTA

다국어 초록 (Multilingual Abstract)

The purpose of this study is to analyze empirically the change of tax service market and to investigate corresponding plan relative to the Korea-China FTA. Relevant literatures were examined and survey research was adopted to collect and analyze data obtained in questionnaire responses from 191 respondents consisting of 95 tax attorney & 96 tax officers. 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 of the tax service market, the influence of tax service quality level and the increase of tax service demand as a result of the Korea-China FTA. Second, tax attorneys and tax officers recognize that Chinese tax attorney prefer to hire Korean tax attorneys when entering the Korean tax service market. Moreover, they recognize that the public affaires have to be permitted of Chinese tax attorney and the disuse of six months training condition must not legislate to Chinese tax attorney when entering Korean tax service market. Third, tax attorneys and tax officers recognize that Korean tax attorneys prefer to hire Chinese tax attorneys when entering the Chinese tax service market. In addition, they acknowledge the preferential possibility of entry of Korean firms within China. Furthermore, when Korean tax attorneys enter the Chinese market, these Korean tax attorneys will relegate Chinese firms to the last. This study has several limitation, however, such as insufficient size of subjects, simple data collection method and regardless of qualitative items which must be addressed in the future studies.

목차 (Table of Contents)

• Abstract
• Ⅰ. 서론
• Ⅱ. 선행연구의 검토
• Ⅲ. 연구설계
• Ⅳ. 분석결과 및 해석
• Ⅴ. 결론
• References

참고문헌 (Reference)

1 김웅희, "한․미 FTA 관련 세무서비스 개방에 대한 연구" 한국조세연구포럼 10 (10): 351-400, 2010

2 김세영, "한/중 FTA의 경제적 효과와 체결 가능성" 한국무역학회 34 (34): 1-28, 2009

3 안경애, "퍼지 의사결정 방법론을 이용한 한미 · 한중 FTA가 산업 및 고용에 미치는 효과 비교" 한국무역학회 35 (35): 49-81, 2010

4 김웅희, "세무서비스시장 개방과 외국세무자문사제도에 대한 연구" 한국세무학회 29 (29): 45-78, 2012

5 Ko, Jun-Sung, "The Issue and Corresponding of Tax Service Negotiations by Koeaa-China FTA" 30 (30): 43-65, 2012

6 Shin, Il-Sung, "The Impact of FTA Economic Effect on the Business Strategy and BSC Performance" Gachon University. 2012

7 Ko, "The Corresponding Plan of Tax Agent Business World for the Opening of Tax Service Market" Korean Association of Certified Public Accountants 2003

8 Ko, Jun-Sung, "The Analysis, Evaluation and Corresponding Plan for the Opening Promise of Tax Service Market in Korean Settled FTA" 29 (29): 10-25, 2011

9 Kim, Yoo-Chan, "Korea-China FTA and Taxaton Issues of Two Countries" 187-212, 2014

10 Oh, Yoon, "Korea-China FTA and Differential Taxation Issues: Focusing on Korea-US FTA Conditions and Comparability" 235-260, 2014