법인세의 無辦明 지급이자 과세

• 영문명: No-Apology Corporation-Taxing of Interest- Paid
• 발행기관: 한국재정학회(구 한국재정·공공경제학회)
• 저자명: 李明勳(Myung-Hoon Lee)
• 간행물 정보: 『재정논집』재정논집 제8권, 31~60쪽, 전체 30쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 1994.03.31

영문 초록

In line with the newly-adopted real-name financial transaction system, the Korean government has recently proposed some measures to improve the national corporation tax system which will be in effect during the new president’s 5-year term, It is argued that the logical inconsistency and conflicting policy effects found in the new corporation tax plan are likely due to insufficient discussion of policy goals expected for the tax plan to accomplish. The author identifies seven conditions of ideal corporation tax plan as exemplarized in some key economic plans material including the so-called “New Economy’s 5-year Plan” as well as the “Tax Deduction Law”. Of five approaches considered, i.e., limiting interest-paid deduction, expanding dividend-received credit or dividend-paid deduction, expanding stock-issued deduction. and complete integraion of corporation and individual income taxes. the former earns highest credit satisfying each of the above seven conditions. There are some disqualifications. however, blocking the government’s adoption of that approach and stigmatizing those who hesitatingly propose it nonetheless. They include such notions as that the corporation-taxing should be limited to “income” which interest-paid is not, that already over-taxed corporations should not be levied any further burden in the name of interest-paid taxation, and that Korea needs not be the first such nation to tax considerable portion of corporates’ interest-paid. The author investigates each of such disqualifications and concludes all of them to be either unfounded or equivocal and thus calls for an adoption of that approach with more confidence and less apology.

목차

Ⅰ. 序論

Ⅱ. 바람직한 법인세제의 조건

Ⅲ. 현행 法人稅制의 평가

Ⅳ. 바람직한 법인세제 개선방안

Ⅴ. 현행 법인세는 法人能力稅인가?

Ⅵ. 法人所得은 二重課稅되고 있는가?

Ⅶ. 法人所得은 個人事業所得보다 重課되고 있는가?

Ⅷ. 結論

參考文獻