南朝鲜减少对外资的税收优惠南朝鲜于今年六月份减少对外资的优惠,即对出口50％以上产品的外国投资者,不再给予税收优惠。另外,资本器材的免税额也将降低,而高科技投资如飞机制造及超级电脑工程等,仍将享受税收优惠。南朝鲜之所以调整其涉外税收政策,是为了减少贸易顺差,以减少与美国的贸易摩擦。自1985年以来,南朝鲜元不断升值,但美国仍要求南朝鲜元继续升值,为此,南朝鲜不得 South Korea Reduce Concessions to Foreign Investors South Korea reduced its concessions to foreign investors in June this year, removing any tax incentives for foreign investors exporting more than 50% of their products. In addition, the allowances for capital equipment will also be reduced. High-tech investments such as aircraft manufacturing and supercomputer projects will still enjoy tax concessions. The reason why South Korea adjusted its foreign taxation policy is to reduce the trade surplus so as to reduce the trade friction with the United States. Since 1985, the South Korean won has continuously appreciated, but the United States still demanded that the South Korean won continue to appreciate. For this reason, South Korea may not