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학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
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연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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This article tried to analyse the basic strcture of that system while considering the historical development of the U.S. consolidated tax return system. The results are summarized as follows.
At first, the current consolidated return regulations can trace their origin to 1966, but the rules that have been amended, revised, and clarified so many times since their original promulgation that many would argue that not much remains of 1966 regulations.
At second, the current consolidated tax return system regards a business group which presumed his economic unity, and calculate the taxable income of group, and finally functions as tax system for the confirm of tax liability.
At third, it is said to be a great feature in the U.S. tax system that to prevent tax avoidance schemes and rules for the calculation of consolidated taxable income had much effect on the structure connecting the viscosity. In this sense, the U.S. consolidated tax return system of any of the economic importance of the corporate group by the rationalization of taxation and the prevention of tax avoidance that the practical tasks, in some cases, superior to that made on the two axes can be understood.
Corporate tax system equipped with the basic philosophy and logical coherence of regulation, as well as the prevention of tax avoidance and tax revenues that can not break from the practical tasks. However, the prevention of tax avoidance and tax revenues due to the strategic consideration of the original image is likely to distort the calculation of taxable income. Consolidated tax payment system in Korea is no exception on this point is not considered necessary to review.
At first, the current consolidated return regulations can trace their origin to 1966, but the rules that have been amended, revised, and clarified so many times since their original promulgation that many would argue that not much remains of 1966 regulations.
At second, the current consolidated tax return system regards a business group which presumed his economic unity, and calculate the taxable income of group, and finally functions as tax system for the confirm of tax liability.
At third, it is said to be a great feature in the U.S. tax system that to prevent tax avoidance schemes and rules for the calculation of consolidated taxable income had much effect on the structure connecting the viscosity. In this sense, the U.S. consolidated tax return system of any of the economic importance of the corporate group by the rationalization of taxation and the prevention of tax avoidance that the practical tasks, in some cases, superior to that made on the two axes can be understood.
Corporate tax system equipped with the basic philosophy and logical coherence of regulation, as well as the prevention of tax avoidance and tax revenues that can not break from the practical tasks. However, the prevention of tax avoidance and tax revenues due to the strategic consideration of the original image is likely to distort the calculation of taxable income. Consolidated tax payment system in Korea is no exception on this point is not considered necessary to review.
목차
Ⅰ. 서설
Ⅱ. 연결납세제도의 생성과 발전
Ⅲ. 연결납세제도의 기본구조
Ⅳ. 연결법인 간 거래에 관련한 연결수정
Ⅴ. 자회사주식의 투자가액 수정
Ⅵ. 손익통산에 관련한 손실공제의 제한
Ⅶ. 결어
〈참고문헌〉
〈Abstract〉
참고문헌 (8)
참고문헌 신청
1. [학술지(정기간행물)] - D. Larry Crumcley / 1981 / Narrowing the Taxable and Accounting Income Gap for Consolidations / The Accounting Review 63 (3)
2. [학술지(정기간행물)] - / / Finance Committee Report on the 1918 / Act.Sen.Rep (617)
3. [단행본] - Jack Crestol / 1993 / The Consolidated Tax Return ; Principles, Practice, Planning(5th Edition) / Warren,Gorham & Lamont
4. [단행본] - Jack Crectol / 1997 / The Consolidated Tax Return 1997 Cumulative Supplement / Gorham & Lamont
5. [학술지(정기간행물)] - James L. Dahlberg / 1987 / Adjusting the Basis of Stock in Subsidiary Filling a Consolidated Return / Tax Law Review 42 (3)
2. [학술지(정기간행물)] - / / Finance Committee Report on the 1918 / Act.Sen.Rep (617)
3. [단행본] - Jack Crestol / 1993 / The Consolidated Tax Return ; Principles, Practice, Planning(5th Edition) / Warren,Gorham & Lamont
4. [단행본] - Jack Crectol / 1997 / The Consolidated Tax Return 1997 Cumulative Supplement / Gorham & Lamont
5. [학술지(정기간행물)] - James L. Dahlberg / 1987 / Adjusting the Basis of Stock in Subsidiary Filling a Consolidated Return / Tax Law Review 42 (3)
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UCI(KEPA) : I410-ECN-0101-2012-329-004217404