비상장주식의 매매가액 결정과 부당행위계산에 관한연구

• 영문명: A Study on the Valuation of Unlisted Stocks and Rejection of Unfair Act and Calculation
• 발행기관: 한국전통상학회
• 저자명: 金泰政( Kim, Tae-jung)
• 간행물 정보: 『한국전통상학연구』한국전통상학연구 제21집 제2호, 1~17쪽, 전체 17쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2007.12.30

영문 초록

When selling unlisted stocks, It is not easy for tax payer to value unlisted stocks. In terms of Rejection of Unfair Act and Calculation , It is difficult for tax payers to determine actual price. In fact, to avoid confusion and to save tax, tax payers prefer using valuation that Inheritance and Donation Tax utilizes. Generally, tax base have to be calculated by actual price in Transfer Income Tax. Sometimes, if actual price were not verified, Appraisal of Tax Standard Value could be allowed for valuation of unlisted stocks. In practice, It makes tax payer and tax office confused, particularly in the case of selecting how to value unlisted stocks and which valuation to pick up.

목차

Abstract

Ⅰ. 프롤로그

Ⅱ. 세법상의 비상장주식의 시가 적용

Ⅲ. 각 세법상 시가의 적용과 부당행위계산

Ⅳ. 비상장주식 거래가액에 대한 부당행위계산의 문제점

Ⅴ. 에필로그

참고문헌

키워드

unlisted stock Unfair Act