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韩国对FDI的税收激励措施可追溯到20世纪60年代。从涉及项目的角度看,韩国现行FDI税收激励政策包括:对先进技术企业或特殊服务企业的税收激励、对外商投资区内企业的税收激励、对特定区域企业的税收激励。韩国FDI税收激励的发展方向是,取消专门针对FDI的税收激励,对本国投资者与外国投资者实行相同的税收激励。
South Korea’s tax incentives for FDI date back to the 1960s. From the point of view of the project, South Korea’s current tax incentive policies for FDI include: tax incentives for advanced technology enterprises or special service enterprises, tax incentives for enterprises within foreign investment zones, and tax incentives for enterprises in specific regions. The development direction of South Korea’s FDI tax incentives is to abolish the tax incentives specifically for FDI and impose the same tax incentives on domestic investors and foreign investors.