稅務會計上의 所得金額計算에 관한 實證的 考察 : Especially on income standard ratio = Practical Study for computation of Taxable Income on Tax Accounting
저자
朴永緖 (延世大學校 經營大學院)
발행기관
학술지명
권호사항
발행연도
1968
작성언어
Korean
KDC
325.000
자료형태
학술저널
수록면
66-86(21쪽)
제공처
소장기관
4Income tax has the different notion from the income on enterprise accounting. Namely, though the net profit(income) gained from enterprise management results can be computed by enterprise accounting principal that could be recognized as just and proper one, assessment standard which is to impose the taxable incomes on tax accounting is made by the different accounting because it is the net profit considered by the particularity of enterprise itself.
Tax law is to impose for the tax purpose aiming to levy system of enterprise in principal, but it is understood that the Government could consider and decide the income of each enterprise concerned in order to impose tax, if there is tremendous difference by neglecting the income report of enterprise and by adjusting the incomes.
Because management and administration of enterprise can be appeared as many varieties by the operators' subjectivity or enterprise conventional particularity, the enterprise income are much different each other because of enterprise policy and account disposition even the business items, scales and kinds are same during the same period operation.
Therefore, if the enterprise accounting is computed in consideration of principal and standard of tax accounting, limitation of levy tax has no special difference in the end. For example, if it is very diffieult or impossible to compute the enterprise incomes because of no vouchers and ledgers or unfaithful record of the business transaction, the Government should take inevitably action to consider and decide the enterprise incomes for tax imposition, because we know that the final purpose of modern enterprise is to seek out profits, and also, if there is any regular economic action, some incomes is naturally accompanied, and if there is incomes, there should be imposed the taxes. Now here are problems that how the Government will decide and impose the taxes of the real incomes of enterprise with what a standard and means, and for the purpose of sufficient taxation process under realization of social justice, how the public and just imposition could be taken.
Concerning the tax accounting (tax law) the followings are considered as ways of investigation and decision.
1. In accordance with the authority of other same traders of the same kind business
2. Through applying for income standard ratio according to each business classification, which are investigated by the Government, it is to decide taxable income.
The above item one is rarely utilized to decide the amount of income, for it cannot help considering the income contents of the other same kinds of the same business items, and so, we can say that this case has not worth of practical use because of deficiency of universality on tax accounting. Thus, the standard points of tax imposing computation regardless juridical person and private business is the income standard ratio.
If we look into the existing taxation examples, we find out that about 39.4% (among the present operating 61799 enterprises) and 99.8% (among the individual business of 249,067) have been considered and computed by the administration tax rate as the income standard ratio. Because this income standard ratio is the standard value of income tax, it is very interesting value on tax allotment of enterprise and imposition of the Government sufficient taxation purpose. Thus it comes to a conclusion that the resolution problem of standard ratio should be just and rational both nominally and virtually.
This income standard ratio has not only the function of computation of taxable income but also the standard to examine relatively the practical income of enterprise. Sometimes, it involves the cause of examing subject of taxes affairs and it becomes also a utilizing factors to introduce the enterprise accounting into the settlement on policy. And so, this has the limitatation to obstruct and fabricate the realization of practical income amounts.
Therefore, the main purpose to study of the applying settlement of income standard ratio as the 2nd taxes rate is to research about practical points of letting try to approach the taxes accounts and enterprise accounting each other, referring the importance of income standard ratio as tool of estimating taxable income.
The contents of this subject is the following.
Ⅰ. Introduction
Ⅱ. Estimated Assessment on Taxable Income
A. Significance of taxable income
B. Assesement standard and method on tax account
C. Assessment method in foreign countries
D. Estimation on tax account
E. Resolution method of income tax
Estimated determination method of taxable income
Ⅲ. Income standard ratio as income estimating means
A. Outline of income standard ratio
B. Determining Method of income standard ratio in Korea
C. Difference of income standard ratio between Korea and foreign country(especially Japan)
Ⅳ. Rationalization problem of income standard ratio
A. Determination of proper income standard ratio
B. Opening to public or not about income standard ratio
Ⅴ. Improvement Plan
A. Basic course of improvement of income standard ratio
B. Improvement method for rationalization of income standard ratio
Ⅵ. Prediction from improvement of income standard ratio
Ⅶ. Conclusion
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