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1988年12月,南朝鲜政府颁布了对个人所得税法、公司税法和减免税管理法的修正案。修正后的税法于1989年1月1日起开始生效。一、个人所得税法的修正内容: 1、简化个人所得税税率结构,将税率级距由原来的16级简化为8级;降低税率,由原来的6％至55％凋整为5％至50％。 2、增加工薪收入扣除额和个人扣除额。 3、增加儿童教育费扣除额。过去,每个儿童每年的教育费扣除额(包括在赡养家属扣除额中)不能超过120000韩元,现在这项限制已被取消。
In December 1988, the South Korean government promulgated amendments to the Individual Income Tax Law, Corporate Tax Law and Tax Relief Administration Law. The amended tax law came into force on January 1, 1989. First, the personal income tax law to amend the contents: 1, to simplify the personal income tax structure, the tax rate from the original 16-level level is reduced to 8; reduce the tax rate, from 6% to 55% of the original rate of 5% to 50% . 2, increase wage deductions and personal deductions. 3, increase child education deduction. In the past, each child’s annual deduction of education costs (included in the family dependency deductions) should not exceed 120,000 won, and this restriction has now been canceled.