한국의 기업합병 회계와 과세제도 개선에 관한 연구

• 영문명: A Study on the Improvements of Taxation System Relating to Merger Accounting
• 발행기관: 한국전통상학회
• 저자명: 金泰政(Kim, Tae-jung)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제20집 제2호, 73~86쪽, 전체 14쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2006.12.30

영문 초록

Tax authorities kept taxation system concerning merger and division, enaction Accounting Standards for Consolidated Financial Statements in March, 1999 and revising corporate tax law in December, 1998 in order to support restructuring of corporation. However, though taxation system concerning merger gets ready, such various problems as chances for tax evasion and provisions that pass over economic facts have been found in it. Therefore this study suggests improvements of taxation system concerning merger, after inquiring into it. The following os the results of study and the suggestions. First. financial accounting and tax accounting should be of one accord in that the two accountings deal with economic facts of a accounting entity. Second, in connection with special cases for taxation on merge, the purpose of merger should be not tax evasion but proper business and the requisites that apply tax exemption on merger should be severed, in addition to requisites that keep the continuance of shareholder's equity after merger. Third, in case of taxation merger, cost of merger should be calculated at market price of shares in calculating profits from a merger. Since the concept and assessment of goodwill are changeable and subjective, it is necessary to develop the calculated base of goodwill setting maximum of it by cases. Finally, in connection with of liquidation income, tax authorities should raise the legal stability and predictive possibility of economic life considering synthetically the acquisition motive, times, and conditions of combined stocks.

목차

Abstract

Ⅰ. 서론

Ⅱ. 기업합병에 관한 선행연구

Ⅲ. 기업합병에 관한 회계규정

Ⅳ. 기업합병과 관련된 조세제도

Ⅴ. 기업합병 회계와 과세제도의 문제점과 개선방안

Ⅵ. 결론

참고문헌

키워드

business merger taxation on merger special cases for taxation on merger