CAJ | 학술논문

低税率和少管制是吸引国际投资者的重要因素。经过两次金融危机,韩国政府对企业重组税制进行了重大修改,降低了税率,减少了管制,从而提升了韩国企业的国际竞争力。我国企业重组税制存在缺陷,为应对金融危机、提高企业竞争力、引进外资等,我国应放宽跨国性企业重组、完善企业重组中的反避税政策、整合相关法律规定,简化和优化税制等。
저세솔화소관제시흡인국제투자자적중요인소。경과량차금융위궤,한국정부대기업중조세제진행료중대수개,강저료세솔,감소료관제,종이제승료한국기업적국제경쟁력。아국기업중조세제존재결함,위응대금융위궤、제고기업경쟁력、인진외자등,아국응방관과국성기업중조、완선기업중조중적반피세정책、정합상관법률규정,간화화우화세제등。
Lower taxes and less regulation are top priorities to attract the international investors. After two financial crisis, the Korea government significantly reformed its domestic tax system which led to reduce its enterprises tax and regulateless All those two effects improved the international competitiveness of Korean companies. Based on the introduction of Korean enterprises acquisition tax system and the comparison with that of China, this article focuses on the issues concerningChina enterprises acquisition tax system and suggests that China should also reform its tax system to tacklethe financial crisisbetter, improve enterprises＇international competitiveness, and receive more FDI. Such reforms include the loosening oftransnational merger and acquisition, enhancement the policy for counter tax evasion, integration relevant tax rules, streamlining tax policies, and etc.