新冠病毒疫情下韩国采取的减税措施及其对中国的启示 = Tax Cut Measures Adopted by South Korea under the Coronavirus Pandemic and Its Enlightenment to China

다국어 초록 (Multilingual Abstract)

The Coronavirus Pandemic that occurred at the beginning of this year has spread globally, seriou sly affecting everyone on the planet and the entire world. The pandemic has had many negative effects on the world economy. In the face of the pandemic and severe economic conditions, the South Korean National Assembly quickly responded, starting the revision of the tax law in early March, and passed the “the Special Tax Treatment Control Act” on March 17. This article discusses the special tax reduction and exemption measures adopted by South Korea to alleviate the economic pressure brought about by the pandemic, including the content of specific bills, the effects of tax reduction measures, the tax reduction system and its referential significance for China.
Tax reduction measures adopted by South Korea in response to the pandemic include: Reduction and exemp tion of income tax and corp orate tax for small and medium-sized enterprises in special disaster areas; Temporary tax reduction measures for small-scale self-employed individuals; Raise the basic amount of value-added tax reduction or exemption; Tax reduction or exemption for renters who rent out shops; Exemp tion of consumption tax for car buyers; Increase the tax deduction items for SMEs; Increase credit card consumption tax deduction rate.
The enlightenment of South Korea’s tax cuts to China includes: First, through the establishment of the system, the substantive rules and procedural rules of tax reduction and exemption measures should be clarified, and the targets and standards for application should be clarified.
The platform Korea used to adopt this tax cut is not a temporary government policy, but a sp ecial bill passed by the National Assembly. Although most of these measures are temporary, the legal form has been adopted to improve stability and transparency, and the government’s enforcement order has detailed the court rules and clarified the implementation standards and procedures. At the national level, it is also desirable to change the reality that China is unilaterally dependent on government policy by enacting a domestic law similar to Korea’s “the Special Tax Treatment Control Act”.
Second, consumption should be promoted by reducing the tax burden of general consumers. China can introduce corresponding tax incentive measures based on Korea’s experience. For example, step-by-step tax-free measures for people’s daily consumption and step-by-step tax-free measures for domestic passenger car purchasers are just such.
Third, employment should be stabilized and promoted through tax reduction and exemption measures for SMEs. China should stabilize jobs and expand employment through various tax cuts and exemptions, referring to Korea’s experience.
Fourth, it is necessary to optimize the investment environment through tax reduction of returning investment companies. It is desirable for China to further enhance its foreign capital attraction by expanding the existing policy of “do not collect withholding income tax for a while on reinvestment in the form of profit distribution by foreign investors” to “gradual exemption”.

다국어 초록 (Multilingual Abstract)

新型冠状病毒疾病（Covid-19）疫情在全球蔓延，正在严重影响着生活 在当今地球上的每个人及整个世界. 面对疫情，世界各国都在作出最大努 力，抗击这个前所未有的病毒. 为有效应对疫情和严峻的经济状况，韩国 国会迅速做出回应，于3月初启动税法的修改工作，3月17日通过了《税 收特例规制法》. 国会在该法案中较为具体地列明了应对疫情的税收减免 措施.
第一，减免特别灾难地区中小企业的所得税、法人税. 根据韩国《税收 特例规制法》第99条之11的规定，营业场所设在韩国政府宣布的特别灾 难地区的中小企业将得到减税的优惠措施. 具体而言，对小企业，减免其 所得税、法人税的60%；对中小企业，减免其所得税、法人税的30%. 根 据韩国国会议员的推算，这些减税措施会惠及13万人；减税额达到3400 亿韩元.
第二，对小规模个体业者采取临时性减税措施. 根据韩国《税收特例规 制法》第108条之4的规定，对于年平均销售额8000万韩元（不含增值税） （约47万人民币）以下的小规模个体业者，减免其一年的增值税. 根据韩 国国会的推算，这个减税措施会惠及116万个体业者；减税额达到7100亿 韩元.
第三，提高减免简易纳税人增值税的基准额. 根据2018年修订的韩国 《增值税法》，税法的规定，政府对于年营业额（含增值税）不足3000 万韩元的简易课税者，免征其增值税. 本措施将免征增值税的对象扩大至 年营业额（含增值税）不足4800万韩元的简易课税者. 也就是说扩大了免 缴增值税的对象范围. 这就意味着更多的小规模个体业者得到免税的优 待. 根据韩国国会的推算，这个减税措施会惠及17万个体业者；减税额达到200亿韩元.
第四，减免出租商铺下调租金者的税金. 根据韩国《税收特例规制法》 第9条之3的规定，从2020年1月1日至2020年6月30日，商业用房出租人对 小商户承租人下调租金时，政府将减免该出租人的所得税或法人说. 减免 金额为下调租金总额的50%. 根据韩国政府公开的信息，韩国目前约有310 万户商业用房承租人. 受新冠疫情的影响，这些小商户正在遭遇“寒流”， 陷入经济危机，面临破产的局面. 政府期待本项措施能够减轻这些小商户 的经济负担，帮助他们渡过难关.
第五，减免购买轿车者的特殊消费税. 根据韩国《税收特例规制法》第 109条之4的规定，从2020年3月1日至2020年6月30日，对购买轿车者，减 免其70%的特殊消费税. 据相关统计数据显示，本措施实施以前的轿车销 量是：与同期相比1月份下降-15.7%，2月份下降-24.6%. 而本措施实施以 来，韩国国产轿车的销量呈上升趋势. 较去年相比，今年3月份韩国国产 轿车销量上升13.2%，4月份上升11.6%.
第六，提高中小企业计税扣除项目--招待费. 根据《税收特例规制法修 改案》第136条第4款的规定，提高不计入纳税范围的中小企业招待费比 率. 政府期待以此扩大中小企业招待费免税额度，促进中小企业的投资， 并激活内需，提高生产效率.
第七，提高信用卡消费计税扣除率. 根据《税收特例规制法》第126之2 规定，提高2020年3月-6月所使用的信用卡等消费的计税扣除率. 政府期 待以此间接刺激消，同时期待减轻国民的负担，尤其是底层群众的日常 生活负担.
第八，减免回国投资企业的法人税、所得税. 根据韩国《税收特例规制 法》第104条之24的规定，截止2021年12月31日，韩国公民在首都圈过度 密集地区以外的地区创业或者新设、增设营业场所时，可获得减免相应 的法人税、所得税的优惠.
韩国的上述税收优惠措施对我国在税收...

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