内容摘要：
健全、完善的金融税制是促进金融业稳健发展的重要条件。本文从韩国金融税制的现状出发，按金融间接税、金融所得税和金融衍生品交易税的分类，介绍了韩国现行金融税制的设计和开征情况，分析比较了中、韩两国在金融税制上的异同，并结合实际情况对我国金融税制改革中的一些问题，如课税对象的选择、整体税负的设计等提出了建议。
关键词：韩国 金融税制 税制改革
abstract：by labeling taxes as indirect tax,income tax and transaction tax,this paper goes through the design and administration of tax system concerning financial industry in south korea and makes a comparison with that of china.combined with some hotspot such as tax object,macro tax burden,the paper proposes a few systematic suggestions for our country.