论文部分内容阅读
为了满足促进教育发展所需财政支出,1982年,作为一个临时性税种,韩国开征了教育税,原定征收到1986年12月31日,但由于效果较好,被继续延征。其具体内容如下: 1、纳税人 a.按照《所得税法》规定对利息、股息所得负担10％最终预提所得税的纳税人。但是,在韩国境内没有营业场所的非居民不缴纳教育税。 b.除“Takiu”、“Yakiu”和“Soju”注①三种类型酒外的酒税纳税人。 c.烟草生产经营和进口者。 d.在韩国境内从事金融、保险业者。
In order to meet the fiscal expenditure needed to promote the development of education, in 1982, as a temporary tax, South Korea imposed an education tax, originally enacted on December 31, 1986 but continued to be deferred for good effect. The specific contents are as follows: 1. Taxpayers a. Taxpayers who are entitled to 10% final accrued income tax according to the “Income Tax Law” on the interest and dividend income. However, non-residents who do not have a place of business in Korea do not pay education tax. b. Alcohol taxpayers other than the three types of wine except “Takiu”, “Yakiu” and “Soju”. c. Tobacco producers and importers. d. Engaged in finance, insurance industry in Korea.