韩国政府最近决定对设立在济州岛自由贸易区的工、商企业提供税收优惠。1.对在自由贸易区内至少投资1000万美元的新建制造业与商业企业，头3年免纳个人所得税与公司所得税，后两年减征5％。2.济州市约有44万平方公里的土地被划为综合产业区，目的是吸引生物工程与信息技术企业 The South Korean government recently decided to offer tax incentives to workers and businessmen set up in the Jeju Free Trade Area. 1. For newly-built manufacturing and commercial enterprises that invest at least 10 million U.S. dollars in a free trade zone, they will be exempt from personal income tax and corporate income tax for the first three years, with a reduction of 5% in the latter two years. 2. Jeju City, about 440,000 square kilometers of land was designated as a comprehensive industrial zone, the purpose is to attract bio-engineering and information technology companies