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韩国金融税制及其启示
引用本文:中国税收科研代表团.韩国金融税制及其启示[J].涉外税务,2007(11):37-41.
作者姓名:中国税收科研代表团
摘    要:健全、完善的金融税制是促进金融业稳健发展的重要条件。本文从韩国金融税制的现状出发,按金融间接税、金融所得税和金融衍生品交易税的分类,介绍了韩国现行金融税制的设计和开征情况,分析比较了中、韩两国在金融税制上的异同,并结合实际情况对我国金融税制改革中的一些问题,如课税对象的选择、整体税负的设计等提出了建议。

关 键 词:韩国  金融税制  税制改革

An Introduction of Tax System concerning Financial Industry in South Korea and Its Implications for China
A Tax Research Delegation from China.An Introduction of Tax System concerning Financial Industry in South Korea and Its Implications for China[J].International Taxation In China,2007(11):37-41.
Authors:A Tax Research Delegation from China
Institution:A Tax Research Delegation from China
Abstract:By labeling taxes as indirect tax,income tax and transaction tax,this paper goes through the design and administration of tax system concerning financial industry in South Korea and makes a comparison with that of China.Combined with some hotspot such as tax object,macro tax burden,the paper proposes a few systematic suggestions for our country.
Keywords:South Korea Tax system concerning financial industry Tax reform
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