{"id":29485,"date":"2015-12-08T06:29:44","date_gmt":"2015-12-08T06:29:44","guid":{"rendered":"https:\/\/prelive.ceosuite.com\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea\/"},"modified":"2026-10-08T10:32:12","modified_gmt":"2026-10-08T10:32:12","slug":"corporate-taxation-and-employers-mandatory-contributions-in-korea-2","status":"publish","type":"blog","link":"https:\/\/prelive.ceosuite.com\/zh-cn\/blog\/corporate-taxation-and-employers-mandatory-contributions-in-korea-2\/","title":{"rendered":"\u97e9\u56fd\u7684\u4f01\u4e1a\u7a0e\u4e0e\u96c7\u4e3b\u5f3a\u5236\u6027\u7f34\u8d39"},"content":{"rendered":"\n<div block-name=\"ceo-blog-detail\"\n    class=\"ceo-blog-detail md:pt-[60px] pt-10 pb-20 \">\n    <div class=\"container\">\n        <div class=\"container-xs\">\n            <div class=\"mb-[21px]\">\n                <a href=\"https:\/\/prelive.ceosuite.com\/zh-cn\/blog\/\"\n                    onclick=\"if (document.referrer &#038;&#038; document.referrer.includes(window.location.hostname)) { window.history.back(); return false; }\"\n                    class=\"inline-flex text-body-small font-normal leading-[150%] text-black group\">\n                    <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/back.svg\" alt=\"back\"\n                        class=\"object-contain mr-2 group-hover:-translate-x-1 transition-transform\">\n                    <span>\u8fd4\u56de<\/span>\n                <\/a>\n            <\/div>\n            <div class=\"border-b border-b-natural-stroke pb-10\">\n                <h1\n                    class=\" heading5-small font-semibold text-black  leading-[normal] mb-[10px]\">\u97e9\u56fd\u7684\u4f01\u4e1a\u7a0e\u4e0e\u96c7\u4e3b\u5f3a\u5236\u6027\u7f34\u8d39<\/h1>\n                <div\n                    class=\"flex items-center flex-wrap justify-between pb-[10px] mb-5 border-b border-b-natural-stroke\">\n             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         <span\n                            class=\"text-eyebrow font-medium leading-[160%]  inline-block uppercase text-grey-dark\">Dec 08, 2015<\/span>\n                    <\/div>\n                <\/div>\n                <div class=\"mb-5\">\n                                            <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/09\/taxpie.jpg\" alt=\"\u97e9\u56fd\u7684\u4f01\u4e1a\u7a0e\u4e0e\u96c7\u4e3b\u5f3a\u5236\u6027\u7f34\u8d39\" class=\"aspect-[1200\/688] object-cover w-full\">\n                                    <\/div>\n                <div class=\"text-body-extra-small font-normal leading-[160%] text-grey blog-content\">\n                    <p>\u4f5c\u8005\uff1a <strong>Joseph Zoh<\/strong><br \/>\n\u97e9\u56fd\u7a0e\u52a1\u53ca\u8d22\u52a1\u670d\u52a1\u4e13\u5bb6\uff0c<br \/>\n\u4e0e CEO SUITE \u5408\u4f5c\uff0c\u6ee1\u8db3\u5ba2\u6237\u7684\u7a0e\u52a1\u53ca\u8d22\u52a1\u9700\u6c42\u3002<br \/>\n<a href=\"mailto:jz@jzassociate.com\">jz@jzassociate.com<\/a><\/p>\n<p><strong>1. \u4f01\u4e1a\u6240\u5f97\u7a0e\uff0811% \/ 22% \/ 24.2%\uff09<\/strong><\/p>\n<p>\u7a0e\u7387\u6309\u7d2f\u8fdb\u65b9\u5f0f\u8ba1\u7b97\uff1a\u7a0e\u524d\u5229\u6da6\uff08EBT\uff09\u4e0d\u8d85\u8fc7 2 \u4ebf\u97e9\u5143\u7684\u90e8\u5206\u6309 11% \u5f81\u7a0e\uff0c\u4f4e\u4e8e 200 \u4ebf\u97e9\u5143\u7684\u90e8\u5206\u6309 22% \u5f81\u7a0e\uff0c\u8d85\u8fc7 200 \u4ebf\u97e9\u5143\u7684\u90e8\u5206\u6309 24.2% \u5f81\u7a0e\u3002<\/p>\n<p>\u82e5\u7a0e\u524d\u5229\u6da6\u4e3a 300 \u4ebf\u97e9\u5143\uff0c\u7a0e\u6b3e\u8ba1\u7b97\u5982\u4e0b<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6490\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/10\/2015_12_table1.jpg\" alt=\"table1\" width=\"324\" height=\"102\" \/><\/p>\n<p><strong>\u4e0e\u4e9a\u6d32\u5176\u4ed6\u57ce\u5e02\u76f8\u6bd4\u5982\u4f55\uff1f<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-6491\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/10\/2015_12_table2.jpg\" alt=\"table2\" width=\"249\" height=\"121\" \/><\/p>\n<p><strong>\u4f01\u4e1a\u6240\u5f97\u7a0e\u4f55\u65f6\u5230\u671f\u7f34\u7eb3\uff1f<\/strong><br \/>\n\u987b\u5728\u8d22\u653f\u5e74\u5ea6\u7ed3\u675f\u540e 3 \u4e2a\u6708\u5185\u7f34\u7eb3\uff08\u5982\u8d22\u653f\u5e74\u5ea6\u4e8e 12 \u6708\u7ed3\u675f\uff0c\u5219\u987b\u5728\u6b21\u5e74 3 \u6708\u524d\u63d0\u4ea4\u7533\u62a5\uff09\u3002\u6240\u6709\u4f01\u4e1a\u5b9e\u4f53\u5747\u987b\u5728 8 \u6708\u524d\u901a\u8fc7\u5408\u683c\u7684\u516c\u5171\u7a0e\u52a1\u4ee3\u7406\u673a\u6784\u63d0\u4ea4\u4e2d\u671f\u7533\u62a5\u3002<\/p>\n<p><strong>2. \u589e\u503c\u7a0e\uff08VAT\uff09<\/strong><br \/>\n\u9664\u571f\u5730\u53ca\u672a\u52a0\u5de5\u7684\u519c\u4ea7\u54c1\/\u6e14\u4ea7\u54c1\u5916\uff0c\u6240\u6709\u8d2d\u4e70\u9879\u76ee\u7684\u589e\u503c\u7a0e\u7387\u5747\u4e3a 10%\uff1b\u82e5\u5c5e\u4e8e\u4e1a\u52a1\u5f00\u652f\u7684\u4e00\u90e8\u5206\uff0c\u53ef\u901a\u8fc7\u5b63\u5ea6\u7533\u62a5\u83b7\u5f97\u9000\u8fd8\u3002<\/p>\n<p><strong>3. \u793e\u4f1a\u4fdd\u969c\u8ba1\u5212\uff08SSP\uff09<\/strong><br \/>\n\u8fd9\u662f\u673a\u6784\u5728\u97e9\u56fd\u96c7\u7528\u4eba\u5458\u65f6\uff08\u65e0\u8bba\u662f\u6b63\u5f0f\u5458\u5de5\u3001\u5b9a\u671f\u5458\u5de5\u3001\u517c\u804c\u4eba\u5458\u8fd8\u662f\u81ea\u7531\u804c\u4e1a\u8005\uff09\u5f3a\u5236\u6027\u7f34\u8d39\u7684\u4e00\u90e8\u5206\u3002\u6839\u636e\u89c4\u5b9a\uff0c\u56fd\u6c11\u5e74\u91d1\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u9669\u548c\u5931\u4e1a\u4fdd\u9669\u8d39\u7531\u5458\u5de5\u627f\u62c5\u4e00\u534a\uff0c\u53e6\u4e00\u534a\u7531\u96c7\u4e3b\u627f\u62c5\u3002\u8fd9\u9879\u6210\u672c\u7ea6\u5360\u603b\u52b3\u52a8\u6210\u672c\uff08\u85aa\u91d1\u3001\u5de5\u8d44\u53ca\u5176\u4ed6\u5458\u5de5\u6536\u5165\uff09\u7684 8% \u81f3 10%\u3002<\/p>\n<p><strong>4. \u9000\u4f11\u91d1\uff08RF\uff09<\/strong><br \/>\n\u5f53\u4efb\u4f55\u4e00\u540d\u5458\u5de5\uff08\u6b63\u5f0f\u5458\u5de5\u3001\u5b9a\u671f\u5458\u5de5\u3001\u517c\u804c\u4eba\u5458\uff09\u670d\u52a1\u6ee1\u4e00\u5e74\u4ee5\u4e0a\u65f6\uff0c\u5373\u4ea7\u751f\u8fd9\u9879\u989d\u5916\u7684\u52b3\u52a8\u76f8\u5173\u5f00\u652f\u3002\u9000\u4f11\u91d1\u76f8\u5f53\u4e8e\u6bcf\u5e74\u4e00\u4e2a\u6708\u7684\u85aa\u91d1\uff0c\u901a\u5e38\u7ea6\u4e3a\u5e74\u85aa\u6216\u5e74\u5de5\u8d44\u7684 8.34%\u3002<\/p>\n                <\/div>\n            <\/div>\n            \n                            <div class=\"mt-20\">\n                    <h4 class=\"heading5 font-semibold text-grey mb-10\">\u6700\u65b0\u6587\u7ae0<\/h4>\n                    <div class=\"grid lg:grid-cols-3 sm:grid-cols-2 2xl:gap-10 gap-6\">\n                            <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/prelive.ceosuite.com\/zh-cn\/blog\/global-connectivity-using-our-network-as-your-regional-passport-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/07\/Discover-how-CEO-SUITEs-network-of-premium-workspaces-across-Asia-1024x683.png\"\n                    alt=\"\u5168\u7403\u4e92\u8054\uff1a\u5c06\u6211\u4eec\u7684\u7f51\u7edc\u4f5c\u4e3a\u60a8\u7684\u533a\u57df\u201c\u901a\u884c\u8bc1\u201d\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n13\/07\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u5168\u7403\u4e92\u8054\uff1a\u5c06\u6211\u4eec\u7684\u7f51\u7edc\u4f5c\u4e3a\u60a8\u7684\u533a\u57df\u201c\u901a\u884c\u8bc1\u201d<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u9605\u8bfb\u66f4\u591a<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n    <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/prelive.ceosuite.com\/zh-cn\/blog\/service-excellence-anticipating-needs-before-they-become-requests-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/07\/Discover-how-CEO-SUITE-delivers-service-excellence-through-premium-workspaces-1024x682.png\"\n                    alt=\"\u5353\u8d8a\u670d\u52a1\uff1a\u5728\u9700\u6c42\u53d8\u6210\u8bf7\u6c42\u4e4b\u524d\u9884\u5148\u6ee1\u8db3\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n13\/07\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u5353\u8d8a\u670d\u52a1\uff1a\u5728\u9700\u6c42\u53d8\u6210\u8bf7\u6c42\u4e4b\u524d\u9884\u5148\u6ee1\u8db3<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u9605\u8bfb\u66f4\u591a<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n    <div class=\"overflow-hidden\">\n        <a href=\"https:\/\/prelive.ceosuite.com\/zh-cn\/blog\/business-setup-your-gateway-to-the-worlds-fastest-growing-markets-2\/\" class=\"block group\">\n            <div class=\"overflow-hidden\">\n                <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/uploads\/2026\/06\/Your-Gateway-to-the-Worlds-Fastest-Growing-Markets-1024x682.png\"\n                    alt=\"\u516c\u53f8\u6ce8\u518c\u8bbe\u7acb\uff1a\u901a\u5f80\u5168\u7403\u589e\u957f\u6700\u5feb\u5e02\u573a\u7684\u95e8\u6237\" class=\"aspect-[380\/298] object-cover w-full group-hover:scale-105 transition-all duration-300\">\n            <\/div>\n            <div class=\"3xl:px-6 xl:px-5 px-4 py-5 bg-white\">\n                <p class=\"text-body-extra-small font-medium text-grey leading-[normal] mb-4\">\n24\/06\/2026<\/p>\n                <h6 class=\"text-body-medium font-medium leading-[normal] text-black mb-3 line-clamp-1\">\n\u516c\u53f8\u6ce8\u518c\u8bbe\u7acb\uff1a\u901a\u5f80\u5168\u7403\u589e\u957f\u6700\u5feb\u5e02\u573a\u7684\u95e8\u6237<\/h6>\n                <div class=\"text-body-small font-normal leading-[160%] text-grey line-clamp-2 mb-4\">\n                <\/div>\n                <div>\n                    <button class=\"text-body-small font-medium leading-[normal] text-black inline-flex items-center \">\n                        <span class=\"inline-block mr-3 group-hover:mr-4 transition-all duration-300\">\u9605\u8bfb\u66f4\u591a<\/span>\n                        <img decoding=\"async\" src=\"https:\/\/prelive.ceosuite.com\/wp-content\/themes\/ceo-suite\/resources\/images\/icons\/link-arrow-black.svg\"\n                            alt=\"link\">\n                    <\/button>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div>\n                    <\/div>\n                <\/div>\n                    <\/div>\n    <\/div>\n<\/div>\n<script>\n    function 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