지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
Korean listed companies are required to adopt K-IFRS from 2011. The adopting K-IFRS will likely result in the reduction of the deductible depreciation amount for tax purpose. This study comprehensively analyzes tax issues that may occur due to the change of accounting standards for depreciation methods. In order to mitigate the tax problems, this study look further into the cases of other countries on how to solve the problems incurred from adopting IFRS, and suggest the amendment of the tax laws and regulations.
This study suggests the tax treatments on depreciation of the fixed assets should be as follows. First, providing special depreciation rule under the Tax Incentive Control Law to recognize additional depreciation expenses up to the tax limit. Second, allowing the taxpayers to adopt tax reconciliation method for all the assets held by companies to reconcile the difference between K-IFRS and the existing depreciation. The above two methods may reduce the tax collection revenue of Korean government. In order to mitigate the insufficient tax revenue, using longer useful life for tax purpose should be considered.
As for intangible assets, the study suggests the taxpayers should be allowed to adopt the tax reconciliation method by using the useful life table specified by the tax laws from the year of 2010 for intangibles assets which are not depreciated under the K-IFRS. In addition to this, it is recommended to recognize the impairment loss of intangibles assets for tax purposes.
The Korea tax law and regulation has not yet established to accommodate the changes effected from adopting K-IFRS. This may cause numerous tax disputes and controversies in the near future. Therefore, in order to properly solve the tax problems, this study may be a starting point for the tax authorities to consider the additional amendment of the tax regulations in relation to the depreciation method for fixed assets and intangible assets.
This study suggests the tax treatments on depreciation of the fixed assets should be as follows. First, providing special depreciation rule under the Tax Incentive Control Law to recognize additional depreciation expenses up to the tax limit. Second, allowing the taxpayers to adopt tax reconciliation method for all the assets held by companies to reconcile the difference between K-IFRS and the existing depreciation. The above two methods may reduce the tax collection revenue of Korean government. In order to mitigate the insufficient tax revenue, using longer useful life for tax purpose should be considered.
As for intangible assets, the study suggests the taxpayers should be allowed to adopt the tax reconciliation method by using the useful life table specified by the tax laws from the year of 2010 for intangibles assets which are not depreciated under the K-IFRS. In addition to this, it is recommended to recognize the impairment loss of intangibles assets for tax purposes.
The Korea tax law and regulation has not yet established to accommodate the changes effected from adopting K-IFRS. This may cause numerous tax disputes and controversies in the near future. Therefore, in order to properly solve the tax problems, this study may be a starting point for the tax authorities to consider the additional amendment of the tax regulations in relation to the depreciation method for fixed assets and intangible assets.
목차
Ⅰ. 서론
Ⅱ. 선행연구의 검토
Ⅲ. K-IFRS 감가상각 및 각국별 감가상각제도
Ⅳ. K-IFRS 도입과 감가상각관련 세법개정 방안
Ⅴ. 결론 및 요약
〈참고문헌〉
〈Abstract〉
참고문헌 (0)
참고문헌 신청함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
지방세법상 토지과표의 개선방안
법학연구
2005 .12
-
관세법상의 가산세에 관한 사례연구
관세학회지
2004 .02
-
The Discrepancy between Statutory Tax and Real Tax Burden : The Case of Korea
Korea and the World Economy
2009 .04
-
국세기본법과 지방세기본법의 통합과 체제 개편에 관한 연구
아태비즈니스연구
2018 .01
-
출국세 도입에 대한 헌법적 검토와 입법 형태에 관한 연구
조세학술논집
2014 .10
-
중소기업 조세지원제도의 유효성 분석
국제회계연구
2002 .11
-
중앙정부에 의한 감면이 지방 세입에 미친 효과 분석
지역정책연구
2013 .06
-
납세자 신뢰도가 납세의식 및 납세순응행위에 미치는 영향
지역사회연구
2014 .06
-
우리 나라 세법상 보험세제에 관한 연구
산업경제연구
2003 .02
-
세무조사권에 대한 법적 통제
공법학연구
2005 .06
-
A Case Study on Development of a Model to Test Tax Shifting
관세학회지
2006 .08
-
지방세 세목이전과 기초재원 확충방안
지방자치법연구
2005 .01
-
조세지출의 범위에 관한 연구
조세학술논집
2015 .06
-
역외탈세의 유형분석과 법적 쟁점
형사정책연구원 연구총서
2014 .12
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2012-329-003687746