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학술저널

우리나라 연결납세제도의 이해와 검토

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The strength of Consolidated Tax Return is that a tax burden is not influenced by the types of an organization. The difference of consolidated objects between consolidated financial statements and consolidated tax return causes some complains at a practical level. The difference is unavoidable since these two systems have different purposes. This study aims to properly understand what Consolidated Tax Return is, and to review Korean Consolidated Tax Return. Korean Consolidated Tax Return applies only to the case of holding 100% share, which is not common in reality. Although aiming to prevent tax avoidance, it has limitations to be applied to a majority of corporations at a practical level. As seen in the cases of other countries, it is necessary to consider the share ratio lower than 100%.

Ⅰ. 서론

Ⅱ. 연결납세제도의 의의

Ⅲ. 우리나라의 연결납세제도 개요

Ⅳ. 주요 이슈별 우리나라 연결납세제도의 검토

Ⅴ. 결론 및 제언

참고문헌

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