학술논문
한국의 외국인투자 정책에 관한 고찰
Korean Foreign Investment Policy Research
Korean Foreign Investment Policy Research
Document Type
Article
Text
Text
Author
Source
중국법연구, 11/30/2018, Vol. 36, p. 331-370
Subject
Language
한국어(KOR)
ISSN
1738-7051
Abstract
韩国自1997年起，开始采取积极的招商引资政策，放宽外商投资的相 关规则及制度，放宽对新产业投资的限制，研究整顿外商投资限制，改 革阻碍外商投资的各种措施，改善外商投资限制. 指定个别独立型外商投 资区，将指定范围扩大到知识服务行业. 改善科学技术、学术、艺术等非 营利法人的投资条件，整理修改高科技术目录，主力产业升级，以能源 新产业领域为主，进行税收减免. 扩大选址扶持租赁费减免范围，从制造 业扩大到新产业领域. 扩大外投企业和国内研究机构之间的共同开发项目， 加强对技术开发项目规模的研发扶持，结果成绩斐然. 截至2018年5月外 商直接投资整体达4934百万美元，其中制造业1540百万美元，服务业3341 百万美元. 2018年5月外商持股市值高达623.9兆韩元，占比32.7%. 众所周 知的韩国大企业外商都有投资，外商投资的比重还超过了三分之一. 至今 全面开放的业种高达1055个. 韩国外商投资之所以取得如今辉煌的发展成 绩，取决于韩国积极的发展战略. 其中积极的法律政策是关键、是基础. 韩国建国初期资本筹集主要依存于赠与的外国无偿援助方式获得. 60年 代初期,主要以公共贷款形式引进的外国资本逐渐转变为以商业贷款为中 心. 这反映了在经济开发过程中,民间资本的作用逐渐扩大的情况. 随着大 量引进外国商业贷款,本金偿还负担加重,为了缓和这种负担,政府探索促 进外国资本直接投资的政策，考虑到外国资本的直接投资可以取得引进 先进技术等附带效果出台了《外资引进促进法》. 从1963年开始,在形成 国内总固定资本的过程中,民间的资金筹措方式超越了国家部门筹措. 1966年为更合理吸引、保护、利用外资，将现有的各种外资引进关系法 进行整合和重新整理后制定了《外资引进法》，《外资引进法》的内容 包含了对外国资本的破格优惠. 对于所得税、法人税、房地产、建筑等的韩国自1997年起，开始采取积极的招商引资政策，放宽外商投资的相 关规则及制度，放宽对新产业投资的限制，研究整顿外商投资限制，改 革阻碍外商投资的各种措施，改善外商投资限制. 指定个别独立型外商投 资区，将指定范围扩大到知识服务行业. 改善科学技术、学术、艺术等非 营利法人的投资条件，整理修改高科技术目录，主力产业升级，以能源 新产业领域为主，进行税收减免. 扩大选址扶持租赁费减免范围，从制造 业扩大到新产业领域. 扩大外投企业和国内研究机构之间的共同开发项目， 加强对技术开发项目规模的研发扶持，结果成绩斐然. 截至2018年5月外 商直接投资整体达4934百万美元，其中制造业1540百万美元，服务业3341 百万美元. 2018年5月外商持股市值高达623.9兆韩元，占比32.7%. 众所周 知的韩国大企业外商都有投资，外商投资的比重还超过了三分之一. 至今 全面开放的业种高达1055个. 韩国外商投资之所以取得如今辉煌的发展成 绩，取决于韩国积极的发展战略. 其中积极的法律政策是关键、是基础. 韩国建国初期资本筹集主要依存于赠与的外国无偿援助方式获得. 60年 代初期,主要以公共贷款形式引进的外国资本逐渐转变为以商业贷款为中 心. 这反映了在经济开发过程中,民间资本的作用逐渐扩大的情况. 随着大 量引进外国商业贷款,本金偿还负担加重,为了缓和这种负担,政府探索促 进外国资本直接投资的政策，考虑到外国资本的直接投资可以取得引进 先进技术等附带效果出台了《外资引进促进法》. 从1963年开始,在形成 国内总固定资本的过程中,民间的资金筹措方式超越了国家部门筹措. 1966年为更合理吸引、保护、利用外资，将现有的各种外资引进关系法 进行整合和重新整理后制定了《外资引进法》，《外资引进法》的内容 包含了对外国资本的破格优惠. 对于所得税、法人税、房地产、建筑等的
Since 1997, South Korea began to take a positive policy for attracting foreign businesses and investment, relax the rules and system related to foreign investment, relax restrictions on new industry investment, study and rectify restrictions on foreign investment, reform all kinds of measures which inhibit foreign investment, as well as improve restrictions on foreign investment. Besides, the government not only designated individual independent foreign investment zones, but also expanded the designated scope to the knowledge service industry. In addition, they have improved the investment conditions in the non-profit legal person, such as science, technology, academic, art, and etc. They have also sorted out and revised the high-tech catalogue, upgraded major industries, mainly in the new energy industry, and conducted tax relief. They have expanded the scope of the site support rent reduction, from manufacturing to new industries. They have made great efforts and also gained impressive results on expanding joint development projects between foreign investment enterprises and domestic research institutions, and strengthening research and development support for the scale of technical development projects. Till May 2018, the total foreign direct investment had reached $4934 million, including $1540 million for manufacturing and $3341 million for service industry. The market value of foreign shares in May 2018 had reached up to 623.9 trillion won, which represents a rate of 32.7%. As it is known, all Korea’s big companies have foreign investment, and the foreign investment accounts for more than 1/3. Up to now, there are 1055 kinds of businesses that are fully open. The reason why South Korea’s foreign investment has achieved the brilliant development depends on its positive development strategies, of which the positive legal policy is the key, and is the foundation. In the early period of Korea’s founding, capital-raising mainly depended on the grant of foreign free aid. In early 60s, foreign capital introduced in the form of public loans had gradually shifted to commercial lending, which reflected the expanding role of private capital in the process of economic development. With the introduction of a large number of foreign commercial loans, the burden of principal repayment increased, and thus the government started to explore some policies to promote foreign direct investment in order to alleviate this burden, and after considering that the foreign capital direct investment could achieve the introduction of advanced technology and other ancillary effects, the Foreign Capital Import Promotion Law was introduced. Since 1963, in the process of forming the domestic total fixed capital, the private financing way had surpassed the national sectoral financing. In 1966, in order to attract, protect and use the foreign capital more rationally, the Law on Foreign Investment, which included the preferential treatment for foreign capital was formulated after the integration and rearrangement of existing foreign capital introduction relations laws. For the income tax, corporation tax, purchase tax on real estate, construction and etc., the property tax, dividend income and the fees to use technology, during the first five years, it could be exempted from the full amount, and in the next three years, it could be exempted from half. Furthermore, the import and export duties, such as customs duties and etc., were also exempt, including a variety of preferential measures, such as the reinvestment, the investment license for other business capital, ease of foreign capital had been constantly strengthened. After 12 revisions, up to January 30, 1997, the name was changed to the relevant laws of Foreign Investment and Foreign Capital Introduction. By September 16. 1998, the< Law on the Promotion of Foreign Investment> had been amended twice before being abolished. In 1998, the Foreign Investment Promotion Law was enacted, and thus entered a new period of active investment promotion policies. In conclusion, the history of foreign investment laws can be summarized as Foreign Capital Import Promotion Law, Law on Foreign Investment, relevant laws of Foreign Investment and Foreign Capital Introduction and Law on the Promotion of Foreign Investment according to the order. The policies of foreign investment in South Korea has experienced a transformation from negative to positive. After that, a series of supporting legal policies created a systematic soft environment for the industrialization of technology research and development and ensured the steady growth of foreign investment. Foreign investment mainly focuses on the expansion of the number of foreign direct investment, and adopts the incentive policies of investment amount to attract large-scale foreign investment, which plays an important role in improving the quantity and quality of Korean economy.
Since 1997, South Korea began to take a positive policy for attracting foreign businesses and investment, relax the rules and system related to foreign investment, relax restrictions on new industry investment, study and rectify restrictions on foreign investment, reform all kinds of measures which inhibit foreign investment, as well as improve restrictions on foreign investment. Besides, the government not only designated individual independent foreign investment zones, but also expanded the designated scope to the knowledge service industry. In addition, they have improved the investment conditions in the non-profit legal person, such as science, technology, academic, art, and etc. They have also sorted out and revised the high-tech catalogue, upgraded major industries, mainly in the new energy industry, and conducted tax relief. They have expanded the scope of the site support rent reduction, from manufacturing to new industries. They have made great efforts and also gained impressive results on expanding joint development projects between foreign investment enterprises and domestic research institutions, and strengthening research and development support for the scale of technical development projects. Till May 2018, the total foreign direct investment had reached $4934 million, including $1540 million for manufacturing and $3341 million for service industry. The market value of foreign shares in May 2018 had reached up to 623.9 trillion won, which represents a rate of 32.7%. As it is known, all Korea’s big companies have foreign investment, and the foreign investment accounts for more than 1/3. Up to now, there are 1055 kinds of businesses that are fully open. The reason why South Korea’s foreign investment has achieved the brilliant development depends on its positive development strategies, of which the positive legal policy is the key, and is the foundation. In the early period of Korea’s founding, capital-raising mainly depended on the grant of foreign free aid. In early 60s, foreign capital introduced in the form of public loans had gradually shifted to commercial lending, which reflected the expanding role of private capital in the process of economic development. With the introduction of a large number of foreign commercial loans, the burden of principal repayment increased, and thus the government started to explore some policies to promote foreign direct investment in order to alleviate this burden, and after considering that the foreign capital direct investment could achieve the introduction of advanced technology and other ancillary effects, the Foreign Capital Import Promotion Law was introduced. Since 1963, in the process of forming the domestic total fixed capital, the private financing way had surpassed the national sectoral financing. In 1966, in order to attract, protect and use the foreign capital more rationally, the Law on Foreign Investment, which included the preferential treatment for foreign capital was formulated after the integration and rearrangement of existing foreign capital introduction relations laws. For the income tax, corporation tax, purchase tax on real estate, construction and etc., the property tax, dividend income and the fees to use technology, during the first five years, it could be exempted from the full amount, and in the next three years, it could be exempted from half. Furthermore, the import and export duties, such as customs duties and etc., were also exempt, including a variety of preferential measures, such as the reinvestment, the investment license for other business capital, ease of foreign capital had been constantly strengthened. After 12 revisions, up to January 30, 1997, the name was changed to the relevant laws of Foreign Investment and Foreign Capital Introduction. By September 16. 1998, the< Law on the Promotion of Foreign Investment> had been amended twice before being abolished. In 1998, the Foreign Investment Promotion Law was enacted, and thus entered a new period of active investment promotion policies. In conclusion, the history of foreign investment laws can be summarized as Foreign Capital Import Promotion Law, Law on Foreign Investment, relevant laws of Foreign Investment and Foreign Capital Introduction and Law on the Promotion of Foreign Investment according to the order. The policies of foreign investment in South Korea has experienced a transformation from negative to positive. After that, a series of supporting legal policies created a systematic soft environment for the industrialization of technology research and development and ensured the steady growth of foreign investment. Foreign investment mainly focuses on the expansion of the number of foreign direct investment, and adopts the incentive policies of investment amount to attract large-scale foreign investment, which plays an important role in improving the quantity and quality of Korean economy.