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韩国1、税制:出口税制采用增值税零税率,并免除特别消费税。允许生产企业和商社将市场开拓费用视同新产品开发费用计入技术开发预备金,税前提留。2、融资:韩国银行贷款的第一条件是出口额。允许企业为开拓市场以优惠条件在国内集资,并放开债券发行量的限制;允许商社向海外发行用于开拓市场的股票、债券,允许生产企业在海外建立金融公司。3、资金支持:1995年对外经济合作基金执行金额达2667亿韩元,政府预算850亿韩元援助该合作基金。财政部为支援机械设备、船舶出口将输出入银行提供延期付款出口融资资金提高至40亿美元,较1994年增加8亿美元。4、市场开拓:韩国国际市场开拓基金从石油等出口关税收入中提取,1993年1282万美元,1994年2564万美元,用于建立售用服务网点,信息服务,人才培训,出国展览。韩国企业对外出展费用,企业负
South Korea 1. Tax system: The export tax system adopts a zero-tax rate and is exempted from special consumption tax. Allowing production companies and trading companies to regard market development expenses as new product development expenses are included in the reserve for technical development, and taxable conditions are reserved. 2. Financing: The first condition of Korean bank loans is the amount of exports. Allowing companies to exploit the market to raise funds on favorable conditions in the country and liberalize the restrictions on bond issuance; allow companies to issue overseas stocks and bonds for market development, allowing production companies to establish financial companies overseas. 3. Funding support: In 1995, the amount of the implementation of the foreign economic cooperation fund amounted to 266.7 billion won, and the government’s budget of 85 billion won assisted the fund. The Ministry of Finance increased funding to US$4 billion for delayed export payments to support export of machinery and equipment and ship exports, which increased by US$800 million over 1994. 4. Market development: The Korea International Market Development Fund has been extracted from petroleum and other export tariff revenues, which was US$ 12.82 million in 1993 and US 25.64 million in 1994. It is used to establish sales service outlets, information services, talent training, and exhibitions abroad. South Korean companies exhibiting costs abroad, the business is negative