• 주택과사람들
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• s.199
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• pp.92-93
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• 2006

2007년은 그동안 발표해온 세법이 한층 강화되어 시행되는 해가 될 전망이다. 유예 기간으로 시행을 미뤄온 정책들이 잇따라 시행될 예정이기 때문이다. 내년에 시행되는 세법에는 어떤 것들이 있는지 점검해 보았다.

• The Journal of the Korea Contents Association
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• v.11 no.3
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• pp.368-376
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• 2011

This study has undertaken for the analysis of the level of recognition on the Transfer Income Tax. The statistical analysis through the questionnaire is made to find out the issues on the equitableness of Transfer Income Tax first with the level of equitableness of the Transfer Income Tax structure and appropriateness of the degree of different tax rate applied under the Transfer Income Tax, level of equitableness of the Transfer Income Tax structure and intent for avoidance of payment under the present tax policies, level of recognition for administrative disposition on those avoiding diligent payment of taxes, and it analyzed the relationship between the levels of understanding of the structure of the Transfer Income Tax and the level of complexity of the structure of the Transfer Income Tax in order to analyze if it has negative impact on the level of understanding for the structure of the Transfer Income Tax. On the basis of the above analysis result, as the improvement plan on the Transfer Income Tax system, following has been presented; enhancement of equitableness of tax rate structure under the Transfer Income Tax for improving the equitableness of tax burden, establishment of regulations to strengthen the appropriate tax investigation for prevention of diligent tax payment avoidance, relaxation of complication of the structure under the Transfer Income Tax.

• Korea Petroleum Association Journal
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• s.265
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• pp.68-70
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• 2008

• LP가스
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• s.78
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• pp.56-57
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• 2002

지난해 가정용부탄 등에 대한 특별소비세 환급 내용을 담은 특별소비세법과 특별소비세법시행령이 공포됐다. 부탄특소세환급에 대한 부분만 모아 게재한다.

• Korean Business Review
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• v.17 no.2
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• pp.25-39
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• 2004

This paper examines the effect of the amendment of the valuation method for unlisted stocks in the inheritance tax law. There were many criticisms on the valuation method of the inheritance tax law because the method is not effective in the respect of the fairness in taxation. The method in the inheritance tax law was amended four times since the year 1991. This research focused on whether these amendments increased the impartiality in taxation or not. The finding of the empirical test indicates that as the valuation method were amended, the stock prices calculated by the valuation method were closer to the real stock price. On this ground, I could conclude that the amendments were effective in decreasing the partiality in taxation. In spite of the result, considering the cycle of stock market, I found that the problem of unlisted stock valuation in the inheritance tax law. The law lacks flexibility and elasticity.

• Monthly Korean Chicken
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• v.14 no.12
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• pp.97-99
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• 2008

이번호에서는 축산업의 경쟁력을 강화하고 농가소득을 증진시키며 과세상 불합리한 점을 개선하기 위해 세법의 개정이 필요한 사항을 정리하고 모든 축산업자들이 의견을 모아 정부에 개정을 요구할 것을 제안해 본다. 다음의 사항은 어디까지나 세법의 개정이 필요한 사항이지 개정될 것이 아니므로 혼동하지 않길 바라며, 오로지 축산업자의 세무업무를 대행하면서 파악된 애로사항을 개선하고 축산 업자의 세부담을 완화하기 위해 꼭 필요하다고 사료되는 것들을 중심으로 기술해 본다.

• LP가스
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• s.97
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• pp.13-14
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• 2005

정부가 제출한 특별소비세법 일부개정안이 조세심사소위를 거쳐 6월 30일쯤 최종안건이 처리될 예정이다. 이 내용을 게재한다.

• LP가스
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• s.97
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• pp.15-16
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• 2005

정부가 제출한 교통세법이 일부개정안이 조세심사소위를 거쳐 6월 30일쯤 최종안건이 처리될 예정이다. 이 내용을 게재한다.

• KOREAN POULTRY JOURNAL
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• v.48 no.1
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• pp.214-215
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• 2016

본고는 양계인들이 알아야 할 회계나, 법률 등 일반적인 상식을 이해하기 쉽게 풀이해 전달하고자 마련한 코너이다.

• Management & Information Systems Review
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• v.32 no.1
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• pp.195-216
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• 2013

This Study investigates evaluation policies for goodwill under the current tax law and suggests improvements as follows. First, even though not appear on the financial statements of acquiree at the date of acquisition, the current corporate tax raw regulates that firms need to estimate purchased goodwill including acquisition amount and additionally recognizable intangible property right with no distinction. According to this rule, purchased goodwill from business combination under the current tax raw has a drawback in overestimating. So, there is need of further improvement on the current related purchased goodwill regime to distinguish additionally recognized intangible property right from purchased goodwill. Second, in the consideration of internally generated goodwill, suggested in the current inheritance and gift tax act as a supplementary evaluation technique, the estimated value of goodwill may contain some bias, since the current regulation uniformly applies to all the companies with no industry characteristics. This may particularly become problematic while computing abnormal earnings, uniformly applying the 10% normal return to all the companies since the normal return is not likely to reflect industry characteristics and thus the computed abnormal earnings may be biased. Therefore, there is need to revise the current regulation relating to the normal return, to convert from the existing 10% rule to the industry average rate of return method.