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1、纳税人:当个人或公司的营业财产被重估时,要缴纳资产重估税。 2、资产重估税的基本内容: (1)重估时间:如果批发价指数增长了25％,或超过原重估日期,公司可以从营业年度的第一天对资产重估,个人则从6月1日起对资产重估。然而,是否进行资产重估可由相关的公司或自然人自行选择。 (2)重估对象:在韩国的营业财产,根据公司法的规定,该营业财产是可以计提折旧的。
1, the taxpayer: When the personal or company’s business assets are revalued, to pay asset revaluation tax. 2, the basic content of asset revaluation tax: (1) revaluation time: If the wholesale price index increased by 25%, or more than the original revaluation date, the company can revaluation of assets from the first day of business year, individuals from June 1 revaluation of assets. However, revaluation of assets can be made at the discretion of the relevant company or natural person. (2) Revaluation target: The business property in Korea is depreciable under the company law.