외국인투자지역 세제지원의 현황과 과제

Tax incentives for foreign investment is different the content depending on conditions, such as changes in the level of economic development, Investment Promotion. This is because the country could no longer would be no need to grant the exemption for foreign investment, depending on the degree of capital accumulation and industrial development. Whereas excessive tax incentives for foreign investment is creating a kind of tax shelter (Tax Haven) to the area. Because of this effects of the tax reduction may be greater than the economic development of the countries concerned which cause harmful tax competition between countries and induce the abuse of tax treaties Korea Foreign Investment Zone tax incentive has been improved and complemented in order to support the various initiatives of the government. Meanwhile, various tax incentive systems have been set in accordance with policy direction by changing. And has been pointed out that the incentive effect for the investment that is falling to the initial target due to the complexity of the system. This is because there is no difference between regions investment. It does not meet the tax equity that is the difference in tax support, depending on the area. The tax incentives granted to foreign-invested enterprises in the region. However, domestic enterprises to invest in the same area are being reverse discrimination does not tax deductible. Because that is the purpose of the tax incentives in your area is the same, it should not be discrimination to distinguish the tax support domestic investment and foreign investment in the region. And so will you choose for the tax incentives to foreign investors in order to attract foreign investment effectively. The support system is now in post-tax exemption system. Therefore, a foreign-invested enterprise do not enjoy the benefits of tax incentives due to the prolonged period of investment. We consider it a pre-tax reduction scheme as a way to solve this problem.