我国税制在过去三十年铸就了我国经济发展的辉煌,且现在还在发挥着不替代的作用。中韩是一衣带水的邻帮,有着相似的文化背景和国情,也是税收政策促进国内经济快速发展较为成功的国家。中韩关系日益密切,经济上的互补也日渐增强,这为我国借鉴韩国在税改成功的经济创造了绝好的平台,论文通过比较中韩两国税收优惠政策,分析我国现行税收优惠政策中存在的不足,并提出了税改的合理化建议。 The tax system in our country has cast a brilliant splendor in the economic development of our country over the past three decades and is still playing an irreplaceable role. China and South Korea are neighboring countries with similar ties and have similar cultural backgrounds and national conditions. They are also the countries in which tax policies have promoted the rapid development of the domestic economy. The close relationship between China and South Korea and the increasing economic complementarity have created an excellent platform for our country to learn from South Korea’s successful tax reform. By comparing the preferential tax policies between China and South Korea, the paper analyzes the current preferential tax policies in China The existing problems, and put forward the rationalization of tax reform proposals.