동업기업 과세제도의개선에 관한 연구

• 영문명: A Study on the Improvement plan of the Partnership Taxation - Focused on Tax Specialists View -
• 발행기관: 한국회계정보학회
• 저자명: 이동헌(Lee, Dong Heon) 윤태화(Yoon, Tae Hwa)
• 간행물 정보: 『회계정보연구』제28권 제4호, 131~164쪽, 전체 34쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2010.12.30

국문 초록

현행 동업기업 과세제도는 동업기업 과세제도의 도입초기인 점을 감안하여 제도의 남용 가능성 및 조세회피를 최소화 하면서 제도를 단순화한 측면이 있으며 다른 세법 규정과의 조화를 이루도록 규정되어서, 동업기업에 참여하는 개별기업의 경제적 현상인 실상을 반영하지 못하고 있어, 외국의 동업기업 과세제도에 비해 그 효과가 의문시되고 있다. 본 연구는 동업기업 과세제도가 도입되어 시행된 이후에 동업기업 과세제도의 정책효과에 대한 개선방안을 연구하기 위하여 조세전문가의 인식수준에 대한 실증분석을 실시하였다. 연구 결과 주요 개선방향은 다음과 같다. 첫째, 동업기업 과세제도가 동업기업적용대상 기업들이 만족하는 수준으로 정착되기 위한 제도적 장치로서 기존의 소득세법상의 동업기업 과세제도 등 관련된 세법규정과 함께 동업기업 과세제도가 경제적 실질에 일치하는 과세제도로 법령을 정비할 필요가 있으며, 법령을 단순화 하여 규정 된 부분은 납세자의 이해가능성과 예측가능성을 보장하기 위하여 구체적이고 상세한 내용을 담은 법령규정이 되도록 할 필요가 있다. 둘째, 동업기업 과세제도의 문제점 및 개선방안의 인식에 있어서 전반적으로 국세공무원과 기업의 경리책임자 및 세무사·공인회계사간에 차이를 보이는 것은 동업기업 과세제도의 근본적인 접근 방법에 있어서의 시각의 차이를 나타내는 것으로서 납세자들의 조세회피를 방지하기 위한 규정을 두면서도 납세자들의 경제적 실질을 반영한 과세제도가 이루어져 납세자의 기본적인 권리의 침해가 되지 않도록 하는 제도적인 장치가 필요하다. 셋째, 새롭게 도입되어 시행되는 동업기업 과세제도에 대하여 세무행정에 대한 경험과 이해도가 높고 납세자의 세무적 인식과 행동에 매우 큰 영향을 미치며 과세당국과 납세자간에 교량적 역할을 하는 세무사ㆍ공인회계사가 동업기업 과세제도에 대해 부정적인 인식을 가지는 것은 동업기업 과세제도의 조기정착에 큰 걸림돌이 되는 것이며, 동업기업 과세제도의 법령규정에 많은 문제점을 내포하고 있는 것이므로 경제적 실질을 반영한 과세제도가 되도록 법령을 정비 할 필요가 있다.

영문 초록

Current partnership taxation system is characterized by streamlined taxation procedures with minimized possibility of legal or institutional abuse and tax avoidance, as Korea remains at early phase of introducing partnership taxation. Partnership taxation system has failed to reasonably reflect any financial reality of each company participating in partnership and for such reasons its effect is being questioned comparing to the partnership taxation of overseas. This paper intends to explore improvement strategies to realize the adoption of a practical and reasonable partnership taxation system taking into account the current corporate state of affairs in South Korea. A survey research targeting groups of taxation experts was conducted. Below are the conclusions from the empirical analysis of the improvement strategy with the most significant implications for the problems with the current partnership taxation: Firstly, regarding investment in-kind into a partnership in its foundation stage, the assets invested into that partnership have changed only in terms of the form of ownership, rather than any material change. Therefore, to economically boost such partnership, a tax deferral should be granted. For labor investment into a partnership, the equity interests and earnings gained from labor investment need be distinguished from one another during the taxation procedures since they produce different economic effects. To distinguish the equity interests from the earnings, the definitions of these two terms, criteria for separating them, and methods of evaluating them should be clarified. As the liabilities of a partnership affect the outside basis of the partners, and since continuous adjustments are required to avoid the double taxation or double tax deduction of the value per share of the partnership, rules for the distribution of such liabilities should be created. And it was found that many respondents thought that taxation on liquidation income offered in conversion of undertakings into a partnership amounts to taxation on unrealized capital gains, so as a means to impose tax upon realized capital gains, it would be necessary to impose tax on partnership s disposition of its own property, not on the selection of partnership taxation system. Secondly, as for the ratio of income allocation during the operation stage of a partnership, considering the purpose of introducing partnership taxation, namely, through a liberal combination of knowledge, technology, and capital, a system of taxation that reflects the reality of partnerships running various businesses ought to be created, if capital and labor are included in invested assets, profit and loss allocation ratios should be determined separately. With the separate profit and loss allocation ratios, which are defined by listing up examples of tax evasion, an improved version of partnership taxation should be flexible enough to apply an uniform income allocation ratio only to those cases where tax evasion appears obviousfor example, tax burden has been lowered in the year of income allocation or an income allocation ratio under the agreement does not accord with the current economic situation. As well, partnerships, which have agreed not to avoid taxation, should be allowed to carry forward tax losses under the condition that, like the partnership taxation system effective in the U.S., any loss in excess of the value per share is limited to that value per share, in spite of which the partnership is still permitted to carry forward tax losses infinitely, regardless of extinctive prescription. When the earnings of a passive partner are classified as dividend income, any income that the passive partner is entitled to will be considered divided income, resulting in the failure of the partnership to receive loss deductions.

목차

Ⅰ. 서 론

Ⅱ. 동업기업 과세제도에 관한 이론 및 우리나라 제도분석

Ⅲ. 선행연구의 검토

Ⅳ. 설문조사의 설계

Ⅴ. 실증분석 및 결과

Ⅶ. 결 론

참고문헌

키워드

동업기업 과세제도 경제적 실질 도관론 실체론 partnership taxation system Economic Substance conduit theory entity theory