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Tax Incentive
System
on Technical
Innovation
The Regulation Law on Tax Reduction and Exemption
Technological Development Reserves
Tax Credit or Extraordinary Depreciation of the Investment for a Research Experiment Facility
The Tax Amount of Human-resource Development and Technology
The Tax Credit of the Human-resource Development and Increasing Technology
Exemption of the Special Excise Tax on Samples for Tests or Research
Tax Incentives for Technology Transfer Income
Foreign Technology Worker from Reduction of Income Tax
The Tax Credit of Property Investment or Special Depreciation for Business of New Technology Industrialization
Income Deduction of Technology Service Project
Special Taxation for Technology-intensive Entrepreneurship SMEs
Deduction of Losses Reserve for Investment and Loan of New Technology Financial Investment Company
The Exclusion from Gross Income of Capital Gains Profits for Shares Held Invested(or equity) d the New Technology Financial Investment Company
Separate Taxation of an Invested Dividend Income for the New Technology Financial Investment Company and the Association
Tax Free Capital Gains of Stockholding(or equity) the New Technology Financial Investment Company or Association has
Customs Law
Academic Research Supplies from the Reduction of Tariffs
Research Supplies from the Reduction of Tariffs
Law Concerning Foreign Investment
A Reduction in Tariffs for Reagents, Test-paper, Parts, Raw Material and Samples
Tax Credit from Price of Technique
Local Tax Law
The Local Tax Exemption for the Real Estate of a Company Annex Research Institute
Special Consumption Tax Act
The Application of Temporary Tax Rates for Special Consumption Tax of Commodities that Lead Technology Development

Korea

by Climate Soom

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