중국의 조세제도에 관한 연구 - 중앙세, 지방세, 공향세를 중심으로 -

This study analyzed the similarities and differences with Korea after reviewing China's tax system and Chinese tax accountant's qualification examination system. China's tax system was implemented in 1949 from the beginning of New China's establishment until 1978, and the tax system in the transition period of China's economic system was implemented from 1978 to 1993. The tax system of the socialist market economy system was implemented from 1994 to 2013, and the tax system of the period of full-scale reform was implemented. In summary, the changes in China's collection details have changed from 14 in 1950 to 18 in 2019. Since 1994, China has introduced a tax distribution system. Therefore, there are four central taxes, eight local taxes, and six shared taxes. China began its tax system on November 22, 1996, based on the qualification system for state tax accountants, and uses the same name as 'tax accountant' in Korea. The most distinctive feature of China's tax system is that, without a certified tax accountant, even if you pass the civil service examination, you cannot engage in taxation at the tax authority. As a result of comparing and analyzing the international tax accountant, tax accountants in Japan, the United States, Germany, and China have almost the same job functions as Korea. Firstly, this study has the distinction that it examined the tax system in China, analyzed its flows, and conducted an international comparison and review of tax office qualifications by introducing the Chinese tax system. Second, the tax system is divided into tax bases, which contributes to the better understanding of Chinese taxation system.