一、增值税韩国在1976年的税制改革后开始对交付的商品、提供的劳务以及进口的商品征收增值税。该税自1977年7月1日起代替了下列各税:营业税、商品税、纺织产品税、石油产品税、电气税、旅行税、通行税、娱乐税和食品税。从事应税交易的个人必须照章缴纳增值税,由其供应商在以前缴纳或在进口时缴纳的税,可以抵减该个人应纳的增值税。免征增值税的,以前纳的税不能抵免。 First, the value-added tax Korea in the 1976 tax reform began to deliver the goods, services provided, as well as imports of value-added tax on imported goods. The tax has replaced the following taxes since July 1, 1977: Sales Tax, Commodity Tax, Textile Product Tax, Petroleum Products Tax, Electrical Tax, Travel Tax, Travel Tax, Entertainment Tax and Food Tax. Individuals engaged in taxable transactions must pay VAT on a case-by-case basis and the tax paid by their suppliers on or before the importation can offset the value-added tax payable by that individual. Exemption from VAT, before the tax can not be credited.