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韩国产业政策包括结构政策、组织政策、技术政策、贸易政策和财政、金融政策等。韩国的税收制度与政府的经济发展战略紧密联系,与产业政策互相配合,在发挥税收激励机制的同时,注重实施配套性税制改革。我国经济发展的进程与韩国经济发展的历程有不少相似之处,韩国运用产业政策和税收政策促进经济发展的做法与经验,对我国当前正在进行的产业结构调整和经济发展具有积极的借鉴作用。
South Korea’s industrial policies include structural policies, organizational policies, technical policies, trade policies and financial and financial policies. The tax system in South Korea is closely linked with the government’s economic development strategy and in coordination with industrial policies. While giving play to the tax incentive mechanism, the tax system in South Korea pays attention to the implementation of an inclusive tax reform. The process of economic development in our country has many similarities with the course of economic development in South Korea. South Korea’s practice and experience of using industrial policies and tax policies to promote economic development have a positive reference to the current industrial restructuring and economic development in our country .