법인형태의 다양화와 조합세제의 도입

• 영문명: A Study on the Introduction of Partnership Taxation to go with variety of Corporate Form
• 발행기관: 원광대학교 법학연구소
• 저자명: 윤현석(Yoon, Hyun-Seok)
• 간행물 정보: 『법학연구』제21집 제1호, 129~150쪽, 전체 22쪽
• 주제분류: 법학 > 법학
• 파일형태: PDF
• 발행일자: 2005.06.30

영문 초록

The assets of business that is central role of economy change material asset into human asset, then the source of competitive business shifts tangible assets which represent building, equipment and machinery to intangible assets which are idea, know-how, technology, industrial property and brand. And enterprisers require the form of business to easy of incorporation to small business, venture company to be appeared from 1990, joint-venture company which is incorporated relatively few company and financial company like invest fund. The authorized business form in the Korea is anonymous association, unlimited partnership, limited partnership, corporation, limited company under commercial law and partnership under civil law. This business form must pay a corporate tax. And the company form under the present laws is difficult to sufficient demand of various business form to appear upon the rapidly change economy situation, so is necessary to find business form to suitable in our economy situation. Therefore this paper examined partnership taxation conform to new form of business to satisfy businessman. In particular this introduced business form authorized in the U.S.A, Germany and France. This state’s business form is that combines the advantages of a partnership’s pass-through tax treatment and operating flexibility with a corporation’s limitation on liability for shareholders. So I think that is the time to study on the introduction of partnership taxation for new business form in Korea.

목차

Ⅰ. 서

Ⅱ. 현행법상 법인조직의 유형 및 세법상 판단기준

Ⅲ. 각국의 법인조직 유형 및 조합과세

Ⅳ. 조합과세제도 도입시 검토하여야할 과제

Ⅴ. 결

參考文獻

〈ABSTRACT〉

키워드

법인유형 간이주식회사 유한책임회사 유한합자회사 조합 조합과세 법인세 Corporate Form Limited Liability Corporation LLC Partnership Partnership Taxation Corporate Tax