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법인의 부당행위계산부인제도의 문제점과 개선방안에 관한 연구
- 자료유형
- 기사
- ISSN
- 12269387
- 서명/저자
- 법인의 부당행위계산부인제도의 문제점과 개선방안에 관한 연구 / 고광복
- 발행사항
- 경기 : 용인송담대학, 2001.
- 초록/해제
- 요약 :The rejection of unfair action and calculation of a corporation aims at the fairness of tax burden between taxpayers, based on the calculation of correct income and tax by government tax office when a taxpayer attempts to reduce tax burden through transaction without economic rationality with a related party. However, current the tax law regarding the rejection tends to infringe taxpayers' rights and needs more definite and detailed prescription for application. Furthermore, current rejection system needs improvement in the administrative disposition procedure in order to reduce confusion in actual application. Finally, the rejection system needs to adopt the corresponding adjustment system allowing the other related party adjustment in unfair action and calculation, which avoids double taxation and unfair tax burden problems.
- 기타저자
- 고광복
- 기본자료저록
- 용인송담대학 論文集 : 第4集 2001, 02
- 전자적 위치 및 접속
- 원문정보보기
- 모체레코드
- 모체정보확인
- Control Number
- yscl:36855
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