韩国应对人口老龄化税制改革与启示.pdfVIP

2010 7 No. 7, 2010 Vo1.30 30 (246 ) M ODERN FINAN CE ECONOMICS Ge eral No. 246 * 付伯颖, 齐海鹏 ( , 116025) : 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 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 : 韩国; 人口老龄化; 税制改革 : F112. 2 :A : 1005- 1007( 2010) 07- 0064- 06 Abstract: Korea is o e of t he members i OECD cou tries, which is also o e of the developi g cou t ries w ith high eco om ic a d social developme t. I order t o deal with the agi g populatio , a package of tax reform proposal w as put forward by Korea gover me t, the objectives of the tax reform were the grow th of eco omics, the i crease of reve ue, the redistribut io of i come a d the improveme t of local tax syst em, the key i strume ts applied w ere corporate i come tax , perso al i come tax , value added tax , excise tax, as w ell as the property tax , all these re forms w ould provide be eficial refere ces for Chi a. Key Words: Korea; Agi g Populatio ; Tax Reform OECD , , OECD , , 10 ( 1) ; , 2018 14. 3% , 2050 65 OECD , : 38. 2%, , OECD , , , 2006 ( GDP ) , 15. 2%, GDP 4. 1% , OECD , 2007 26. 8%, OECD 24. 8%9. 2% , OECD , 35. 9% , , 35% , OECD 43% , , , ,