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申論題資訊

試卷:106年 - 特種考試外交.民航.稅務.原住民/英文#64742
科目:專技高/普考◆英文
年份:106年
排序:0

申論題內容

⑴Amid fears about robots replacing human jobs, South Korea could become the first country in the world to introduce a “robot tax.” A new proposal could see the country reduce the amount of tax benefits for companies that invest in automated machinery. So while it’s not exactly a direct tax on robots, it looks like the government is making investment in robotics less appealing for companies. South Korea has the highest concentration of robots in the world, with 531 multipurpose industrial robots for every 10,000 employees in the manufacturing industry. Currently, South Korean companies that invest in automation equipment can have up to 7 percent of their corporate tax rate deducted. The new ruling, however, will see this cut by up to 2 percent.