自1948年独立后,韩国政府即开始着手建立税制体系,近六十年来几乎每年都会对税制有所修改,韩国的税制改革与其“五年经济发展计划”相关。目前,韩国实行严格的中央和地方两级课税制度,中央享有税收立法权、征收权和管理权,地方政府没有税收立法权,只有很小的管理权。 Since its independence in 1948, the South Korean government has started to set up a tax system that has been amended almost every year for almost 60 years. The reform of the tax system in South Korea is related to its “Five-Year Plan for Economic Development.” At present, South Korea has implemented a strict system of taxation at the central and local levels. The Central Government has the power to tax legislation, requisition and management. The local government has no legislative power for taxation and only a small amount of management power.