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KCI등재 학술저널

Study on the Improvement of Paying Taxes in China proposed by the Analysis of Paying Taxes in Korea and Japan

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Purpose - The purpose of this study is to analyze the root causes of changes in the rankings of paying taxes in Japan and Korea from 2019 to 2020, and put forward relevant policy recommendations for China from the perspective of enterprise tax burden and tax compliance costs. Research design, data, and methodology - This paper analyzes the data information of four indicators of Japan and Korea in paying taxes from 2009 to 2019, excel tool was used to summarize the essential reasons for the changes. Result - The results showed that, through the reform of tax system, especially the application of electronic tax system for tax declaration, and this is the fundamental reason why Korea has surpassed Japan in the ranking of Paying Taxes in recent five years. Conclusion - Drawing lessons from the reforms in South Korea and Japan, it is concluded that China should improve its tax ranking through two ways. First, deepen the reform of the main tax and fee system and reduce the burden of enterprise taxes and fees. Second, further simplify the tax procedures. Return rights and responsibilities to the enterprise.

1. Introduction

2. Previous research

3. Research method

4. Empirical analysis

5. Conclusions and Discussions

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