韩国政府正在考虑将 OLED 指定为国家战略技术，如果被指定，相关产业公司可以在设施投资、研发成本方面获得可观的税收优惠。

根据韩媒 Business Korea 报道，这项提议由韩国显示产业协会（Korea Display Industry Association）提出，而商务部、工业部和能源部最近着手讨论这一个问题，如果再加上先进半导体、疫苗和电动车电池，韩国目前总共有 34 项相关技术。

据报道，与设施投资相关的所得税收减免，中小企业 16%、大型企业 6%，介于两者之间的企业为 8%；如果用于扩建的投资，可再扣除 4%。

如果是与研发相关的税收减免，中小企业税率为 40%至 50%，其余为 30%至 40%，比适用于非战略技术的税率还高上许多。后者大型企业税率 2%、中小型企业 25%，介于两者之间的企业税率为 8%。

资讯来源：TechNews

The Korean government is considering designating OLED as a national strategic technology.

The South Korean government is considering designating OLED as a national strategic technology. If designated, companies in the industry can be given sizeable tax benefits with regard to facility investment and R&D costs.

The designation was proposed by the Korea Display Industry Association and the Ministry of Trade, Industry and Energy recently discussed the matter. The current number of such technologies is 34, including advanced semiconductor, vaccine and EV battery.

Specifically, the corporate tax deduction related to facility investment is 16 percent for small and medium-sized enterprises, 6 percent for large enterprises, and 8 percent for those between them. A 4 percent deduction is added in the event of investment for facility expansion.

When it comes to the R&D-related tax deduction, the rate is 40 to 50 percent for small and medium-sized enterprises and 30 percent to 40 percent for the rest. These are much higher than those applied to non-strategic technologies, which are 2 percent, 25 percent and 8 percent for large enterprises, small and medium-sized enterprises, and those between them, respectively.