1988年12月,南朝鲜政府颁布了十一种税法的修改条款,包括个人所得税法与公司所得税法,均于1989年1月1日生效。一、个人所得税法简化综合所得税税率结构。综合所得改为分八个级距,按5％到50％的税率征收;原来分为16个所得级距税率自6％到55％。勤劳所得的扣除及个人免税增加与扩大。例如,年度勤劳所得扣除,挣日工资者在修改前可扣除1.5万元,在修改后可扣除2.5万元。至于个人免税(年度计)额的基数,修改 In December 1988, the South Korean government promulgated the revised provisions of 11 tax laws, including the Individual Income Tax Law and the Corporate Income Tax Law, all effective January 1, 1989. First, the personal income tax law to simplify the comprehensive income tax rate structure. The consolidated income was changed to eight grades and levied at a rate of 5% to 50%. The original income tax rate was 16% to 55%. Deduction of diligence income and personal tax exemption increase and enlargement. For example, annual hard earned income deductions, wage earners can be deducted 15,000 yuan before the amendment can be deducted 25,000 yuan after the amendment. As for the personal tax exemption (annual amount) base, modify