한ㆍ중 FTA 체결에 따른 세무대리서비스 시장의 변화와 대응방안 연구

Change of Tax Service Market Relative to the Korea-China FTA

The purpose of this study is to analyze empirically the change of tax service market and to investigate corresponding plan relative to the Korea-China FTA. Relevant literatures were examined and survey research was adopted to collect and analyze data obtained in questionnaire responses from 191 respondents consisting of 95 tax attorney & 96 tax officers. The t-test and Mann-Whitney's U test were utilized as statistical tool of analyses. The results of this study are summarized as follows : First, it was ascertained that tax attorneys and tax officers recognized the open impacts of the tax service market, the influence of tax service quality level and the increase of tax service demand as a result of the Korea-China FTA. Second, tax attorneys and tax officers recognize that Chinese tax attorney prefer to hire Korean tax attorneys when entering the Korean tax service market. Moreover, they recognize that the public affaires have to be permitted of Chinese tax attorney and the disuse of six months training condition must not legislate to Chinese tax attorney when entering Korean tax service market. Third, tax attorneys and tax officers recognize that Korean tax attorneys prefer to hire Chinese tax attorneys when entering the Chinese tax service market. In addition, they acknowledge the preferential possibility of entry of Korean firms within China. Furthermore, when Korean tax attorneys enter the Chinese market, these Korean tax attorneys will relegate Chinese firms to the last. This study has several limitation, however, such as insufficient size of subjects, simple data collection method and regardless of qualitative items which must be addressed in the future studies.