一、韩国税收体系简介韩国税收管理体系分国税系统和地税系统，国税系统负责内税(内税又可以分为直接税和间接税)、关税和一些目的税的征收；地税系统划分为省级地税系统和市县级地税系统。目前韩国有六种直接税和六种间接税，其中个人所得税、企业所得税、增值税构成税收总额 A Brief Introduction to Korea’s Tax System The Korean tax administration system is divided into a state tax system and a local tax system. The national tax system is responsible for the internal tax (which can be divided into direct tax and indirect tax), customs duties and some purpose taxes. The local tax system is divided into provincial land tax systems And municipal tax system. At present, there are six direct taxes and six indirect taxes in South Korea, of which personal income tax, enterprise income tax and value added tax constitute the total tax revenue