http://chineseinput.net/에서 pinyin(병음)방식으로 중국어를 변환할 수 있습니다.
변환된 중국어를 복사하여 사용하시면 됩니다.
- 中文 을 입력하시려면 zhongwen을 입력하시고 space를누르시면됩니다.
- 北京 을 입력하시려면 beijing을 입력하시고 space를 누르시면 됩니다.
RISS 인기검색어
- 검색키워드
- 저자 : 王秀華(왕수화) (검색결과 2 건)
- 무료
- 기관 내 무료
- 유료
-
王秀화,김춘수,孫建强 한국국제회계학회 2006 국제회계연구 Vol.0 No.14
>Today, enterprise management becomes the important factor in competition. The role of performance evaluation becomes more protruding. While the problems that performance evaluation displayed are clearer. In our opinion, the problems the performance evaluation existed are that people didn’t grasp reliability and availability. So this essay attempts to find out the way to improve reliability and availability of performance evaluation by analyzing the relative factors. According to example analysis on the factors of reliability, we find that performance managers’ discernment and effect ability and the perception of employees on circumstance are two main factors, which effect reliability. In addition, the analysis of this essay also displays that the comprehension of managers and employees on performance concept have no marked influence to the reliability of performance management.
-
中国外资企业所得税逃税影响因素的实证研究: 以青岛市外资企业为例
김정희,왕수화,김춘수 한국회계정책학회 2009 회계와 정책연구 Vol.14 No.2
The state or local governments levy tax on citizens for financial revenue without compensation in accordance with law. Although there are some differences between nations, the issue of tax evasion is regarded common phenomena. According to the statistics of Internal Revenue Service, American tax income reduction owing to tax evasion amounted to 940 billion dollars in 1987. This is an increase of above 14% from average annual increase of tax evasion between 1973 to 1981. This amount exceeds the average annual growth rate of GNP by about 10% during the same period. The amount of tax evasion reached about 1,500 billion dollars in 1995. According to survey conducted in Sweden in 1974, approximately 80—90% of respondents mentioned serious case of tax evasion problems in their country. Besides, large-scale tax evasion also exists in Norway, France, Italy and Korea as well. In China, because of the tax system and tax administrative system, there is more than 3,000 billion yuan's loss of tax income every year. The issue of tax evasion in the case of foreign-funded enterprises is particularly severe. According to a report from Chinese State Statistics Bureau, two-thirds of foreign-funded enterprises suffered unusual loss due to tax evasion. It was found that these enterprises had tax loss of more than 300 billion yuan owing to all kinds of tax evasion. This study examined factors which contribute to tax evasion in Qingdao, China by analyzing the situation of foreign-funded enterprises, and provided strategies to cope with those issues in detail. 税收是国家为实现其职能,依照法律规定,参与国民收入分配和再分配,无偿取得财政收入的一种形式。自从有了税收,逃税问题即与之相伴相随。逃税问题虽在各国之间存在情况与程度的差异,但也是世界各国共同存在的问题。 据美国的国内收入署(Internal Revenue Service,缩写为IRS)的统计,美国于1987年由于逃税而减少了达940亿美元的税收收入,这比1973年—1981年的逃税进行速度平均增长14%以上,并超过了同期GNP平均增长率10%;而在1995年其避税额也高达1500亿美元。在瑞典,据民意测验结果表明,80%—90%的人认为该国逃税现象也尤为严重。除此之外,挪威、法国、意大利、韩国等国家每年也发生着大规模的偷逃税行为。 在中国,由于税制及税务行政等原因,每年发生税收流失额3000亿元以上,外商投资企业在中国的逃税现象尤其严重。由国家统计局的一份研究报告表明,在所调查的亏损外商投资企业中,约2/3为非正常亏损,这些企业通过各种逃税方式给造成的税款损失每年达300亿元之多。 本文主要在介绍中国招商引资及外资企业在青岛发展现状的基础上,以青岛市韩资企业为例,详细分析中国外资企业所得税逃避税影响因素,并提出防范外资企业所得税逃避税的对策建议。
연관 검색어 추천
이 검색어로 많이 본 자료
활용도 높은 자료
