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国际货币基金组织统计资料表明,南朝鲜的财政收入90％来自税收。近年来南朝鲜的税制结构将从以流转税为主体逐步转变为以所得税为主体。目前,所得税约占税收总额的30％,个人所得税的收入超过了公司税。现将南朝鲜的个人所得税制简要介绍如下。南朝鲜个人所得税基本以西方税制为模式。具有如下四个特点:1、对居民纳税人来源于世界范围的收入征税;2、对境内取得的朝圆所得和境外取得的外币所得在征税上区别对待;3、明确一定数额的海外津贴和境外补贴不计入应税所得的范围;4、对某些移居境外的工资收入免征所得税。
International Monetary Fund statistics show that 90% of South Korea’s fiscal revenue comes from taxes. In recent years, the tax structure in south Korea will gradually shift from using turnover tax as the main body to income tax. Currently, income tax accounts for about 30% of the total tax revenue, personal income tax revenue exceeded the company tax. The personal income tax system in South Korea is briefly described below. South Korea’s personal income tax basic western tax system as a model. Has the following four characteristics: 1, the taxpayers of resident taxpayers from the world-wide income taxation; 2, on the domestically obtained income and foreign income obtained in foreign currency in the tax differential; 3, a certain amount of overseas Allowances and subsidies outside the territory are not included in the scope of taxable income; 4. Exemption from income tax on certain wage incomes that have migrated abroad.