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@article{ART001409722},
author={조광희 and JEONGTAEBEOM},
title={A comparative study of Chinese culture and value added tax system},
journal={The Journal of Chinese Cultural Studies },
issn={1598-8503},
year={2009},
number={15},
pages={611-632},
doi={10.18212/cccs.2009..15.033}

TY - JOUR
AU - 조광희
AU - JEONGTAEBEOM
TI - A comparative study of Chinese culture and value added tax system
JO - The Journal of Chinese Cultural Studies
PY - 2009
VL - null
IS - 15
PB - The Society For Chinese Cultural Studies
SP - 611
EP - 632
SN - 1598-8503
AB - The purpose of this study is to reconfirm the applicability of the cultural and political factors to Chinese value added tax systems by comparing similarities between Korean tax system and Chinese tax system. In addition, there has been some effort to apply Chinese traditional commercial culture to organizational culture. Chinese traditional commercial culture has relevance in explaining the flexibility that changes GNP type value added tax system into consumption type one. The results of the study reveals many differences and similarities between Korean value added tax system and Chinese value added tax system in many aspects. Especially this study attempts to provide useful information for Korean firms that plan to get in the Chines business.
KW - Chinese value added tax;Korean value added tax;Chinese culture
DO - 10.18212/cccs.2009..15.033
ER -

조광희 and JEONGTAEBEOM. (2009). A comparative study of Chinese culture and value added tax system. The Journal of Chinese Cultural Studies , 15, 611-632.

조광희 and JEONGTAEBEOM. 2009, "A comparative study of Chinese culture and value added tax system", The Journal of Chinese Cultural Studies , no.15, pp.611-632. Available from: doi:10.18212/cccs.2009..15.033

조광희, JEONGTAEBEOM "A comparative study of Chinese culture and value added tax system" The Journal of Chinese Cultural Studies 15 pp.611-632 (2009) : 611.

조광희, JEONGTAEBEOM. A comparative study of Chinese culture and value added tax system. 2009; 15 : 611-632. Available from: doi:10.18212/cccs.2009..15.033

조광희 and JEONGTAEBEOM. "A comparative study of Chinese culture and value added tax system" The Journal of Chinese Cultural Studies no.15(2009) : 611-632.doi: 10.18212/cccs.2009..15.033

조광희; JEONGTAEBEOM. A comparative study of Chinese culture and value added tax system. The Journal of Chinese Cultural Studies , 15, 611-632. doi: 10.18212/cccs.2009..15.033

조광희; JEONGTAEBEOM. A comparative study of Chinese culture and value added tax system. The Journal of Chinese Cultural Studies . 2009; 15 611-632. doi: 10.18212/cccs.2009..15.033

조광희, JEONGTAEBEOM. A comparative study of Chinese culture and value added tax system. 2009; 15 : 611-632. Available from: doi:10.18212/cccs.2009..15.033

조광희 and JEONGTAEBEOM. "A comparative study of Chinese culture and value added tax system" The Journal of Chinese Cultural Studies no.15(2009) : 611-632.doi: 10.18212/cccs.2009..15.033