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초록· 키워드
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Under current consolidated return system, consolidated tax liability is determined by subtracting sum of tax exemption of each consolidated corporation from consolidated tax computed. That means consolidated tax exemption is calculated in accordance with the separate entity concept, but the single entity concept is partly adopted in the system by regulating that consolidated tax rate rather than individual tax rate of each consolidated corporation should apply.
This paper reviewed and analyzed problems with the determination of consolidated tax exemption and suggested remedies as follows;
First, for a consolidated corporation which has taxable income for the taxable year, tax effect of exempted income under current system is identical with that of adopting the single entity concept, whereas, for a consolidated corporation which has net loss for the taxable year, tax effect is identical with that of adopting the separate entity concept. This inconsistent application of the concepts resulted in the failure to reflecting economic reality of a consolidated group as an entity. Furthermore current method of determining consolidated tax exemption does not contribute to the simplicity of the system and works toward the excessive limitation. The remedy would be that the separate entity concept applies, however, exempted income of a corporation which has net loss or carryforwarded loss for the current taxable year and the preceding year is excluded in the computation of consolidated tax exemption.
Second, in determining foreign tax credit and minimum tax, single entity concept should apply in case that consolidated tax exemption is being determined in accordance with single entity concept.
This paper reviewed and analyzed problems with the determination of consolidated tax exemption and suggested remedies as follows;
First, for a consolidated corporation which has taxable income for the taxable year, tax effect of exempted income under current system is identical with that of adopting the single entity concept, whereas, for a consolidated corporation which has net loss for the taxable year, tax effect is identical with that of adopting the separate entity concept. This inconsistent application of the concepts resulted in the failure to reflecting economic reality of a consolidated group as an entity. Furthermore current method of determining consolidated tax exemption does not contribute to the simplicity of the system and works toward the excessive limitation. The remedy would be that the separate entity concept applies, however, exempted income of a corporation which has net loss or carryforwarded loss for the current taxable year and the preceding year is excluded in the computation of consolidated tax exemption.
Second, in determining foreign tax credit and minimum tax, single entity concept should apply in case that consolidated tax exemption is being determined in accordance with single entity concept.
목차
Ⅰ. 서론
Ⅱ. 연결감면세액의 산정에 관한 현행 규정
Ⅲ. 연결감면세액 산정의 문제점과 개선방안
Ⅳ. 결론
〈參考文獻〉
〈Abstract〉
참고문헌 (8)
참고문헌 신청
1. [단행본] - Bittker, I. Boris / 2000 / Federal Income Taxation of Corporations and Shareholders, 7th ed / Warren Gorham & Lamont
2. [단행본] - Crestol, Jack / 1993 / The Consolidated Tax Return : Principles, Practice, Planning, 5th ed / Warren, Gorham & Lamont
3. [단행본] - Dubroff, Andrew J. / 2009 / Federal Income Taxation of Corporations Filing Consolidated Returns, 2nd ed., Release No. 55 / Matthew Bender
4. [단행본] - 稅理士法人 ト一マツ / 2008 / 詳解 連結納稅 Q&A, 第５版 / 淸文社
5. [단행본] - 이준규 / 2003 / 미국의 연결납세제도 / 한국조세연구원
2. [단행본] - Crestol, Jack / 1993 / The Consolidated Tax Return : Principles, Practice, Planning, 5th ed / Warren, Gorham & Lamont
3. [단행본] - Dubroff, Andrew J. / 2009 / Federal Income Taxation of Corporations Filing Consolidated Returns, 2nd ed., Release No. 55 / Matthew Bender
4. [단행본] - 稅理士法人 ト一マツ / 2008 / 詳解 連結納稅 Q&A, 第５版 / 淸文社
5. [단행본] - 이준규 / 2003 / 미국의 연결납세제도 / 한국조세연구원
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UCI(KEPA) : I410-ECN-0101-2012-329-003687751