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、建筑等的购置税、财产税、分红所得、技术使用费,前5年免收全额,后3年内免收一半. 另外,关税、物品税等进出口税等也属于免除的对象,包括再投资及其他事业出资许可、出入境便利度、赋予土地取得优先权、确保工厂用地等各种特惠措施. 对外国资本的特惠不断加强, 历经12次修改到1997年1月30日又进行了全面修改,名称也改为了《外国人投资与外资引进的相关法律》. 截至1998年9月16日《外商投资促进法》制定该法被废止前,主要修改过2次. 1998年制定《外国人投资促进法》,由此进入了积极招商引资政策的新时期. 外商投资相关法律的历史沿革也可以依序简单概括为《外资引进促进法》、《外资引进法》、《外国人投资与外资引进的相关法律》、《外商投资促进法》. 韩国外商投资政策经历了由消极到积极的转变,此后一系列的配套的法律政策为吸收技术研发产业化创造了制度性软环境,促进保障了外资的稳步成长. 外商投资重点放在扩大外商直接投资的“数量”上,实行以投资金额为主的奖励政策等,吸引了大规模的外商投资,这对韩国经济起到了提高量与质的经济重要贡献作用.
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.