就韩国的税收政策而言,它主要保证了实现韩国经济发展计划的财政资源,并在整个发展阶段配合其他政策(财政政策、科技政策、金融政策、对外经济政策等),采取积极的措施,实现其经济发展目标。下文就韩国的税收制度及一些政策措施作个介绍: 一、韩国的税收制度在经济高速增长和经济结构调整过程中,韩国的税收负担率提高较快,税收结构发生了较大的变化。国内税中间接税的比重越过直接税,尤其是在引进增值税后,其税收收入到80 As far as South Korea’s tax policy is concerned, it mainly guarantees the financial resources for the realization of South Korea’s economic development plan and takes active measures in line with other policies (fiscal policy, science and technology policy, financial policy, foreign economic policy, etc.) throughout the development phase, To achieve its economic development goals. In the following, we introduce the tax system in Korea and some policy measures. I. Tax System in South Korea In the process of rapid economic growth and economic restructuring, the tax burden rate in South Korea has risen rapidly and the tax structure has undergone major changes. The proportion of indirect taxes in domestic taxes surpasses direct taxes, especially after the introduction of value-added tax, and their tax revenue will reach 80