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This paper evaluates and suggests ways to improve the application of penalty taxes for a partnership under the special tax treatments for partnerships and partners which has been legislated in Korean tax laws in 2007 and become effective in 2009.
Under the current system. penalty taxes for a partnership business are computed as if the partnership were a domestic corporation according to the entity theory, whereas the taxable income is divided into those of four groups, which are residents, non-residents, domestic corporations and foreign corporations and is determined on a group basis according to the aggregate theory.
Due to this disharmony, the recalculation of taxable income and taxes are required in determining the amount of penalty taxes for failure to maintain books and duplicate taxation of penalty taxes arises, resulting in the impairment of tax neutrality and tax equity. For a remedy, this paper suggests followings;
First, the allocated taxable income to partners should be used and the penalty taxes should be computed by each partners, not by the partnership in determining penalty taxes for failure to maintain books.
Second, the duplicate taxation of penalty taxes for failure to file return and for failure to maintain books should be eliminated by applying one penalty taxes, whichever is higher.
Third, penalty taxes to each partners for failure to file return should not apply if penalty taxes for failure to file return apply to the partnership with regard to the same income. Similarly, penalty taxes to each partners for failure to maintain books should not apply if penalty taxes for failure to maintain books apply to the partnership with regard to the same income.
Under the current system. penalty taxes for a partnership business are computed as if the partnership were a domestic corporation according to the entity theory, whereas the taxable income is divided into those of four groups, which are residents, non-residents, domestic corporations and foreign corporations and is determined on a group basis according to the aggregate theory.
Due to this disharmony, the recalculation of taxable income and taxes are required in determining the amount of penalty taxes for failure to maintain books and duplicate taxation of penalty taxes arises, resulting in the impairment of tax neutrality and tax equity. For a remedy, this paper suggests followings;
First, the allocated taxable income to partners should be used and the penalty taxes should be computed by each partners, not by the partnership in determining penalty taxes for failure to maintain books.
Second, the duplicate taxation of penalty taxes for failure to file return and for failure to maintain books should be eliminated by applying one penalty taxes, whichever is higher.
Third, penalty taxes to each partners for failure to file return should not apply if penalty taxes for failure to file return apply to the partnership with regard to the same income. Similarly, penalty taxes to each partners for failure to maintain books should not apply if penalty taxes for failure to maintain books apply to the partnership with regard to the same income.
목차
Ⅰ. 서론
Ⅱ. 현행 제도의 개요
Ⅲ. 과세상의 문제점과 개선방안
Ⅳ. 결론
參考文獻
〈Abstract〉
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UCI(KEPA) : I410-ECN-0101-2009-366-018481674