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南朝鲜公司税的发展深受美国公司所得税制的影响。比如,应税所得是毛收入减去一系列的扣除之后得出;采用累进税率;实行各种税收抵免等等。公司税法对确定应税所得的会计原则,在某些方面不同于公认的会计准则。根据外资鼓励法和减免税管理法,外国投资者可得到许多税收优惠, 一、关于纳税实体南朝鲜公司税法规定公司纳税实体有三类:1、国内公司:2、在南朝鲜设立有常设机构或有不动产所得收入的外国公司;3、在南朝鲜没有常设机构或不动产所得收入的外国公司。国内公司系指依据南朝鲜法律成立的公司
The development of corporate tax in South Korea is greatly influenced by the income tax system of the U.S. corporations. For example, taxable income is derived from gross income less a series of deductions; the progressive tax rate; the implementation of various tax credits and so on. The accounting principles of corporate tax law that determine taxable income differ in some respects from generally accepted accounting principles. According to the Law on Foreign Incentives and the Law on Tax Deduction and Exemption, many tax incentives are available to foreign investors. 1. Tax Law The tax laws of South Korea companies stipulate three types of taxpayers: 1. Domestic companies: 2. Established a permanent establishment in South Korea or Foreign companies that have income from real estate; 3. Foreign companies that do not have income from permanent establishment or immovable property in South Korea. Domestic company means a company established under the laws of South Korea