비상장주식의 과세평가방법에 대한 연구[연구보고서2003-02]11~51

• 발행기관: 한국경제연구원
• 저자명: 편집부
• 간행물 정보: 『한국경제연구원 기타 간행물』연구보고서 (2003), 11~51쪽, 전체 41쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2003.01.01

영문 초록

The Korean Tax Evaluating System regarding the unlisted companies in the Stock Markets seems to be unfavorable to tax payers. The followings are a few necessary reform steps in the future. Firstly the Korean discount rate fixed by NTA-Announcement for the purpose of calculating assets value, is currently 10%. This rate does not cover the risk of enterprise's activities. For the coverage of such risks the minimum discount rate must have additional 50% to the average borrowing interest rate of enterprises in the same period. Secondly we calculate income value in Korea from the periodical income of corporate income tax law and there is no correction for the extraordinary income/expenses and this must be changed in the future. The stocks of unlisted companies must be evaluated in the future as the average value of income value and assets value. Just in case the average value is under the liquidation value, this liquidation value can be the fair price of the company. Furthermore by the evaluating companies for the purpose of inheritance tax the corporate income tax burden caused by increase of the company value must be into consideration in the future. Lastly regarding the extra charge for holding companies the current Korean tax evaluating system can cause double extra charge and this must be changed in the future.

목차

제1장 서론

제2장 비상장기업에 대한 가치평가

제3장 우리나라의 현행 세법상 비상장주식에 대한 과세평가 규정

제4장 현행 비상장주식에 대한 과세평가제도의 문제점

제5장 기존의 연구에 대한 분석