韩国在经历了亚洲金融危机后开始实施经济转型,发展半导体、电子科技、生物技术等高新科技产业,并加强与包括中国在内的新兴经济体的经贸联系。近年来,中韩经济联系日益紧密,随着三星、现代等韩国大型企业深耕中国市场,两国经济交往程度不断加深。了解韩国税收基本管理体系、跨境税源的税收制度和征管情况,对于提升我国对跨国公司的税务管理和服务水平,更有效地解决管理和服务中存在的问题,具有借鉴意义。一、韩国税收管理体系 After experiencing the Asian financial crisis, South Korea started to implement economic restructuring, developing hi-tech industries such as semiconductors, electronic science and technology and biotechnology, and strengthening economic and trade ties with emerging economies including China. In recent years, the economic ties between China and South Korea have become increasingly close. With the deepening of the Chinese market by large Korean enterprises such as Samsung and Hyundai, the degree of economic exchanges between the two countries has been deepening. To understand the basic tax management system in Korea and the tax system and collection and management of cross-border tax sources will be of great reference for enhancing our country’s tax management and service levels for multinational corporations and for more effectively solving the problems in management and services. First, the Korean tax management system