서브메뉴
검색
소득처분제도의 개선방안에 관한 연구
- 자료유형
- 기사
- 저자명
- 고광복
- 서명/저자
- 소득처분제도의 개선방안에 관한 연구 / 고광복
- 발행사항
- 경기 : 용인송담대학, 2008.
- 형태사항
- p.71-84 ; 26 cm.
- 초록/해제
- 요약 :Income Disposition which causes additional tax liabilities through confirming the party for the difference between Net Profit and Income of Corporation Income Tax Law for the business year has greatly affected the property right of tax payer. Therefore regulation on income disposition should be reasonably legislated and income tax should be fairly levied for the attributed income. The purpose of this study is to point out the problems and to suggest the improvement plan by reviewing the regulations related to income disposition of the Corporation Income Tax Law. Next this study confirms that income disposition which was inevitably incurred in the process of declaring, assessing and reassessing the real estate rent income and business income (based on the Income Tax system) has been executed without any legal ground suggests improvement plan. Firstly, on the 67th provision of Corporation Income Tax Law, the objection of income disposition should be revised to include of "The amount of exclusion from expenses", "The amount of deduction of expenses" and "The amount of exclusion from gross revenue" as well as "The amount of inclusion in gross revenue" which is covered by the current regulation. Secondly, in case of estimating assessment, the 2nd and 3rd articles of 106th provision of Corporation Income Tax Enforcement Decree enacted for the income disposition in the case of estimating assessment should be reasonably revised to avoid any interpretational confusion. Thirdly, 2 types of income disposition such as "others" and "donated income", should be included other than the current 5 types of income disposition which are "Bonus", "Dividends", "Other income", "Other outflow from the company" and "reservation". Lastly, income disposition which was executed in the process of declaring, assessing and reassessing the real estate rent income and business income without legal ground should be provided with legal ground.
- 기본자료저록
- 용인송담대학 論文集 : 第8集 2008, 06
- 전자적 위치 및 접속
- 원문정보보기
- 모체레코드
- 모체정보확인
- Control Number
- yscl:75890
로그인 후 이용 가능합니다.