韓國企業의 課稅所得에 關한 實證的 硏究 = A Positive Study on the Taxable Income of Korean Enterprises

다국어 초록 (Multilingual Abstract)

It is an established fact today that the tax accounting is attached importance to in case of the accounting practice of the Korean enterprises. Also it may be the present state of things that we are apt to think the tax accounting, in a sense, binds the practice of the business accounting.
Thus this treatise may be summarized as follow:
1. Clearing up the meaning and object along with the description of method of and data for the study.
2. Theoretional weighting of the concept, ‘Taxable Income' against that of ‘Business Profit' through the illustrative investigation of essential characteristics of the concept, ‘Taxable Income'.
3. Theoretical scrutiny of the difference between taxable income and business profit.
4. The positive comparative analysis concerning influence of ‘Business Profit' on ‘Taxable Income' , in accordance with the theoretical scrutiny, through both side of taxable income and tax burden of the enterprises, together with the analysis and investigation of such expenses as those of entertainment, confidentials advertisement and interests payable. Such the theoretical and positive scruitny made it possible to induce following conclusions:
A. Taxable income has had an important bearing on Reported Profit in Korea as shown by Table 2 and 3.
B. Unreasonable high tax base has been compelled to reported profits of the Korean enterprises as shown by Table 4.
C. As for the tax burden, that of the ‘green paper’ entity is heavier than the other ones. One the other hand, as shown by Table 9, the amount of tax exemption has been increasing year by year due to the economic and social policies.
D. As for the expense analysis, expenses in terms of entertainment and confidentials have amounted to stupendous sum as shown by Table 15, which is a serious problem from the socio-economic point of view.
E. It is the most worthy of our attention that interest by the Korean enterprises is too much burden some. Thus some remedies were proposed here in the treatise.
This analysis tells us that all the people should be have harmoniously to pay their taxes with the exact recognition of the taxation so that they may run effectively the tax return system based on the democracy. On the other hand, unreasonable system ought to be rejected, under which the unjust and inaccurate tax is imposed on the taxpayers. Also the tax evasion should be eliminated on the principles of equality and equity. What is important is to make out the resonable tax accounting and taxation system on the basis of the payer's comprehension and co-operation.
In conclusion, this study emphasizes the fact that the taxable income has had the great influence on the business profit from both sides of the system and the practices in the Korean enterprises.

목차 (Table of Contents)

• 第 一 章 序 言
• 第 二 章 課稅所得의 本質的 特徵
• 第1節 課稅所得槪念에 대한 諸見解
• 第2節 課稅所得槪念의 本質的 特徵
• 第 三 章 課稅所得과 企業利益의 差異
• 第1節 課稅所得과 企業利益의 一般的 差異
• 1. 差異發生의 原因別 分類
• 第2節 差異發生의 形態別分類
• 第3節 差異發生의 性質的 分類
• 第4節 差異의 原因
• 1. 行政上의 要請에서 생기는 差異
• 2. 公平의 要請에서 생기는 差異
• 3. 經濟政策的 要請에서 생기는 差異
• 4. 社會的 考廬에서 생기는 差異
• 5. 課稅의 根據에서 생기는 差異
• 第5節 差異의 形態
• 第 四 章 課稅所得에 關한 實證的 考察
• 第1節 問題의 背景
• 第2節 課稅所得面에서의 分析
• 第3節 企業의 稅額負擔分析
• 第 五 章 經濟面에서 實態分析
• 第1節 稅法上에서 본 接待費와 機密費
• 第2節 法人稅制에 있어서 接待費 에 대한 規制方式
• 1. 質的規制
• 2. 量的規制
• 第3節 接待費 및 機密費支出의 實態分析
• 第4節 韓國의 現行制度에 대한 檢討
• 1. 量的規制에 의한 接待費 課稅方式의 劃一性과 不徵底性을 둘러싼問題点
• 2. 接待費의 損金限度의 問題点
• 第5節 接待費 課稅制度 改革에의 提言
• 第6節 廣告宣傳費의 實態分析
• 第7節 支給利子의 實態分析
• 第 六 章 結 論