part 2
학생이 쓴 원문
강사 첨삭
Here is a continuation of the corrections I've made for you. Please check them.
Part2 is here and part3 is on the 27th July composition.
>> Correct.
By the way, I have some comments on your paper.
>> Correct.
From the conclusion of the article, I understood your opinion is that to prevent tax avoidance of China's partnership, rules like "substantial business purpose", "substance over form principles", "proper reflection of income", and "substantial economic effect rule" of the United States should be applied in China.
>> From the conclusion in the article, I understood your opinion that to prevent tax avoidance by China's partnership, rules in the United States like "Substantial Business Purpose," "Substance Over Fom Principles," "Proper Reflection of Income," and "Substantial Economic Effect Rule" should be applied.
But in my opinion, although these regulations are very specified and sophisticated anti-tax avoidance provisons, they have shortcomings in that they are too complicated and confusing.
>> In my opinion, although these regulations are very specific and anti-tax evasion provisions are sophisticated, they have shortcomings because they are too complicated and confusing.
On this, I think that anti-tax avoidance rules suitable for the actual conditions of China's partnership is to be prepared, considering merits and demerits of U.S. anti-tax shelter provisions.
>> Correct.
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