摘要
韩国是我国的相邻之邦,也是利用税收优惠政策推动本土经济发展经验较为成熟的国家之一。目前,我国为激发经济增长活力,不断深化税制改革,营造有利于大众创业、万众创新的政策环境,全面推行营改增、实施小微企业、科技创新等税收优惠政策,在经济结构调整中发挥了积极的作用。本文通过介绍分析韩国税收优惠政策最新调整,以期为完善我国税收优惠政策提供可资借鉴的经验。
South Korea is one of China＇s maritime neighbors with rich experience in utilizing tax incentives to promote economic development. Currently, to stimulate economic growth, deepen tax reform and build a policy environment conductive to entrepreneurial innovation, China implements a series of tax reforms including converting business tax to VAT, tax incentives for small and micro businesses, which have played a positive role in economic structural adjustment. The paper analyses the latest revision to South Korean tax incentives, which serves a reference for the improvement of tax incentives in China.
出处
《国际税收》
北大核心
2017年第5期72-76,共5页
International Taxation In China
关键词
税收优惠
经济增长
结构调整
风险防控
Tax incentive Economic growth Structural adjustment Risk prevention and control
