中、韩企业投资税收扶持制度的比较

企业投资左右着一个国家经济的成长。现在,韩国企业的国内投资明显减少已成为迫在眉睫的问题。本文将以影响企业(设备)投资的各种因素中的税收和税收扶持制度为中心进行研究。本文认为,虽然税收和税收扶持制度不是企业在决定投资地点时的重要因素,但分析在日趋白热化的东北亚地区的竞争中,韩国和中国的税收和税收扶持制度在投资时所起的作用却也不无意义。

The Tax Revenue Support System of Enterprise Investment in S. Korea and China

The growth of enterprise investment has major effect on national economy. At present, the domestic investment of S. Korean enterprises has been decreasing considerably and this poses an extremely urgent problem. This article centers around the issues of tax revenue and tax revenue support system that are crucial to the enterprises in making (equipment) investment decisions. According to the author, though tax revenue and tax revenue sup-port system may not be important factors to enterprises while determining the investment place, the tax revenues and tax revenue support system of S. Korea and China have major impact in the context of ever-increasing com-petitive environment of Northeast Asia.