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据韩国《中央日报》，旨在发展韩国半导体产业的“芯片法案”(租税特例限制法修正案)16日在国会企划财政委员会租税小委员会上通过。
按照韩国政府的原提案，“芯片法案”将投资税收抵免比率提高，同时将共同民主党提议的氢能和未来型移动工具纳入税收优惠对象。
根据修订案，大企业和中坚企业对芯片产业投资的税额抵扣比率将从现行的8%上调至15%，中小企业将从16%提升至25%。另外，税额减免对象除被指定为国家战略技术的半导体和二次电池、疫苗、显示器之外，还包括氢能、电动汽车、无人驾驶汽车等未来型移动工具等产业。总统令规定的领域相关技术也纳入税额减免对象。
贸易争端暂歇！被日本在芯片领域“卡脖子”4年后 韩国如何自救？
FXOpen 值得信赖的交易合作伙伴,最安全最好的交易平台，点差从 0.0 点起，指数差价合约零佣金。新年优惠
