2017, Vol., No.18

Journal of International Business Transactions Law 2023 KCI Impact Factor : 0.31

pISSN : 2982-5903 / eISSN : 2982-5946
https://journal.kci.go.kr/IBT

Chinese invoice is not only the original basis of accounting, but also an important basis for tax authorities to carry out law enforcement inspection; and so it occupies an important role in commercial transactions. However, in carrying out accounting settlements, illegal invoices are traded and even fake invoices get circulated. As a result of these issues related to the invoice, the Korean enterprises in China undergo many difficulties. This article through the investigation and analysis of the Chinese invoice system provides basic information about the relation of the Chinese invoice system to the Korean enterprises in China. It also provides comparative data to Korean academic scholars and the relevant administrative departments. This paper introduces the general invoice system, the VAT invoice system, the network invoice system and the electronic invoice system. China started out with paper invoices, then went through the network invoice system, and now it implements the electronic invoice system. China's invoice system has reached a stable stage of settlement through extensive research and trial and error, to ultimately have most invoices as electronic invoices. The electronic invoice system is a favorable system for taxpayers to reduce costs, reduce the risk of lost invoices, and reduce tax errors due to the availability of fast and accurate tax data for tax authorities; improving the transparency of tax sources and saving tax cost. In addition, this system should be actively promoted in terms of environmental protection issues. Although, with the tax authorities having a wide range of personal information about individuals and corporations, there is concern that government agencies may misuse that information and control individuals. Therefore, when China enacts laws on electronic invoices, it is necessary to establish a protection plan for personal information.

In the express service industry, the status of express service providers and consumers is virtually unequal. It’s not only that consumers can’t be compared with the express enterprise in personal strength, but also in the unfavorable situation of information asymmetry throughout the express service process, express mail once it enters the delivery link will be divorced from the actual control of consumers, which can only rely on express enterprise information feedback. Therefore, in the express service relationship, the consumer is actually in a serious weak position. On the one hand, consumers do not enjoy the full “discourse right” in the process of express service; on the other hand, it can not guarantee the quality of the service provided by the express enterprise. In practice, express delay, loss, damage and other phenomena occur frequently, the legitimate rights and interests of consumers are often subjected to various violations. Obviously, the status of the two sides are not equal to the express service market, the market only rely on the role of spontaneous regulation has been unable to meet the real needs, so it is extremely necessary to use legal intervention to maintain the order of the express market and balance the gap between the two sides. In order to achieve this goal, China has gradually established a system of express service quality assurance legal mechanism through years of legal construction. Research on the legal mechanism of express service quality guarantee in China must face the weak position of consumers, from the perspective of the protection of consumer rights on the existing legal mechanism for inspection, analyze the problems for the legal system of express service in advance, in the matter and after the event, put forward the effective countermeasures to improve the legal system of express service quality assurance under the guidance of the theory “consumer sovereignty”, found that through legal means to protect the essence of express delivery service quality, to promote the express service market benign operation.

Equity enforcement refers to that the execution applicant applies to the court for the execution of the respondent's stake in the company on the basis of the effective legal instruments with property content. As a kind of special property, the way to enforce the equity is different from that of the general property. However, China's current legal and judicial interpretation of equity enforcement is very little, especially for the limited liability company's equity enforcement. Due to the lack of corresponding procedural norms, there are many problems in practice needing to be standardized and unified. The particularly prominent problems are the debates on the feasibility of the original shareholders to exercise part of the preemptive right and the solutions to problems in freezing equity and executing special equity such as implicit equity and empty equity. Based on the situation mentioned above, this paper argues that it should deny part of the preemptive right of the original shareholders, clarify the object of the notification after freezing the equity, clarify the scope of the legal effect of the equity freeze and set up the equity receiver system, confirm that the implicit equity can not be enforced while the empty equity can be enforced and clarify the liability subject of the capital supplement responsibility.