韩国是我国的相邻之邦,也是利用税收优惠政策推动本土经济发展经验较为成熟的国家之一。目前,我国为激发经济增长活力,不断深化税制改革,营造有利于大众创业、万众创新的政策环境,全面推行营改增、实施小微企业、科技创新等税收优惠政策,在经济结构调整中发挥了积极的作用。本文通过介绍分析韩国税收优惠政策最新调整,以期为完善我国税收优惠政策提供可资借鉴的经验。 South Korea is an adjacent state to China and one of the more mature countries that has used its preferential tax policies to promote local economic development. At present, in order to stimulate the vitality of economic growth, China has continuously deepened the reform of the taxation system and created a favorable policy environment conducive to entrepreneurship and innovation in the public. We have implemented the preferential tax policies for small and medium-sized enterprises and scientific and technological innovation so as to give full play to their preferential tax policies in economic restructuring A positive effect. This paper introduces the analysis of the latest adjustment of the tax incentives in South Korea, with a view to providing our country with tax incentives to learn from experience.