摘要
本文对韩国的增值税制度进行介绍,同时比较了中韩两国增值税存在的相似之处与不同之处,最后借鉴韩国增值税经验,提出完善中国增值税制度的几点看法。
This paper introduces the value-added tax system in South Korea, analyzes similarities and differences in the valueidded tax system between China and South Korea, and finally brings about some suggestions on improving the VAT system in China by referring to experiences in South Korea.
出处
《涉外税务》
北大核心
2012年第1期46-50,共5页
International Taxation In China
关键词
韩国
增值税
征税体系
征收管理
South Korea Value-added tax Tax administration system Tax collection and administration
