韩国应对人口老龄化的税制改革与启示

Tax Reform and Inspiration of Korea to Deal with Aging Population

韩国是OECD成员国之一,也是社会经济发展水平较高的发展中国家。为了应对人口老龄化带来的挑战,韩国政府提出了以促进经济增长、增加财政收入、调节贫富差距和完善地方税制为目标,以公司所得税、个人所得税、增值税、消费税和财产税为主要手段的一揽子税制改革方案,为中国人口老龄化背景下的税制改革提供了有益的借鉴。

Korea is one of the members in OECD countries,which is also one of the developing countries with high economic and social development. In order to deal with the aging population,a package of tax reform proposal was put forward by Korea government,the objectives of the tax reform were the growth of economics,the increase of revenue,the redistribution of income and the improvement of local tax system,the key instruments applied were corporate income tax,personal income tax,value added tax,excise tax,as well as the property tax,all these reforms would provide beneficial references for China.