減價償却制度에 對한 硏究 = A study on the depreciation system

다국어 초록 (Multilingual Abstract)

As economic development has led. enterprises to a large and increased the investment of fixed captial contionously, the depreciation problen has its significance from the view point of withdrawing invested captials in we time and maintaing invested vesources for the new facilities.
In korea, however, all undertaking depend on the present fax law because there isn't a conrete method about the enterprise in the depreciation system.
When the supply of a source of revenue for the fixed captial in the enterpricse is emphasied now, the rule of fax law decveases willingness to invest the fixed captial of the enterpvise.
So we Can's expect the turth on public loss and. gain of it.
To solve this problems, the introduction of auto depreciation system can be suggested with undertakings can solve artomatically on condition that fax authorities admits service life of the fixed captial and depreciation method.
But if the in Hrodaction of this system is lifficult actually, the following plans are required bere ; Frist by the application of enterprize the service life can be reduced.
Second, by classifing salvage value largely in type we can make it apprach to the substantial residual.
Third, besides three depreiation methods of corporation fax law the interprise can be free in its choice and application by adding sun of years digits method.
Forth, in the special depreciation, in the case the supplement of present grneral depreciation system Can't be easy actually the orginal purpose of the depreciation Should be accomplished, by magnifying special depreciation.
As in this field three are so many problems not to solve, a great deal of studies and examinations will be needed move and mor in the future.