濟州國際自由都市의 租稅支援制度

다국어 초록 (Multilingual Abstract)

Korea has established several types of Special Economic Zones such as Duty-free Zone, Free Trade Zone, Foreign Free Investment Zone, Exclusive Foreign Industrial Complex and Free International City. Jeju Free International City(JFIC) is a new type of Special Economic Zone. JFIC Special law is applied in JFIC which deregulates economic activities and grants several preferential treatment in order to introduce foreign capital and goods, allow free access of foreigners to Jeju, and enhance the competitiveness and the quality of life.
This study aims to research and improve tax incentives to foreign investment in JFIC. To this end, this paper comprises two parts. The first part analyzes and explains the types of tax incentives to foreign investment both in general and in particular for JFIC. The Jeju Investment Promotion Zone is to be designated as a specified zone in JFIC to promote investment in tourism and related industries in Jeju Island by domestic and/or foreign investors. And Jeju highly sophisticated science and technology park is to be established as a national industrial complex in order to develop such high- technology industries as biotechnology, information and communication, etc. in JFIC.
In the second part, several proposals are made. Jeju should be developed into a center of off-shore finance industry in East Asia in the 21st century. In order to emerge as a center of finance, Jeju has to promote a wide variety of investment incentives coming up to the level of Tax Haven. In conclusion, JFIC Special Law should be amended and improved in order to promote the JFIC project more effectively.

목차 (Table of Contents)

• Ⅰ. 序說
• Ⅱ. 國際自由都市의 意義
• Ⅲ. 國際自由都市의 投資誘致制度
• Ⅳ. 國際自由都市의 租稅支援制度
• Ⅴ. 要約 및 結論
• 〈Abstract〉