随着经济全球化进程的加快,经济活动越来越复杂和多元化。为有效进行税收征管,各国都加强税务人员专业知识和技能的培训。韩国国税厅力求把税务人员培养成有深厚税法功底、谙熟社会经济活动并能够运用专业知识有效应对快速变化的税收环境的高素质人才。为此,韩国国税厅十分重视对税务人员的培训,特别是对税务核心人才的培养,制定了明确的培训战略计划并设计了一个有特色的培训教育体系。 With the acceleration of economic globalization, economic activities have become increasingly complex and diversified. In order to effectively carry out tax collection and administration, all countries have strengthened the training of tax officers’ professional knowledge and skills. The IRS seeks to train tax officers into highly qualified personnel with a deep knowledge of the tax laws, socio-economic activities and the ability to apply professional knowledge to effectively cope with the rapidly changing tax environment. To this end, the Korean National Tax Agency attaches great importance to the training of tax officers, especially the training of tax core personnel, formulated a clear training strategy plan and designed a unique training and education system.