外國人 投資 活性化를 위한 稅制支援의 改善方向

Abstract

Korea supported actively Foreign Investment attraction as a part of measure to overcome economic crisis after 1997. And recently the government is preparing various tax incentive systems to found the North-East Asia Economic Center State. With respect to foreign investment, the corporate tax, income tax, value-added tax, special consumption tax, acquisition tax, registration tax, property tax, aggregate land tax and customs duties are reduced or exempted under Chapter 5 (121-2 through 121-7) of the Restriction of Preferential Taxation Act. But counterarguments about tax incentive as Foreign Investment attraction is raised. And foreign investment tax incentive of the Restriction of Preferential Taxation Act, as it stands, is complicated and the condition is strict more than the main state. And the main foreign countries as England, Ireland, Singapore give foreign business and home business tax incentive equally. Therefore we is duly considered this points. So This paper examined tax rate's lowering of corporate tax and partnership taxation as plan to actively attract investment of foreign and home businesses. The problems of the foreign investment tax incentive under the Restriction of Preferential Taxation Act was seen through.