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외국납부세액공제의 제문제에 관한 연구

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Alternative Title
A Study on Foreign Tax Credit System
Abstract
The purpose of this study is to identify the problems of the current foreign tax credit system and to suggest solutions to the problems. The number of companies investing in the foreign country is continuously increasing, which leads to an increase in foreign source income and a demand for decreasing international double taxation. In this study, we examined the cause of international double taxation and examined the rational adjustment method. The dual taxation occurs due to the competition between the taxation rights that are divided into the territorial system and the world-wide system, and the income exemption law and the tax credit system are theoretically examined as a solution of double taxation. In addition, the foreign tax credit regulations in the Korean Corporate Income Tax Law and previous studies were reviewed in detail. Based on the results, I pointed out the problems of the current system and suggested suggestions and improvements.
 The results of this study are summarized as follows. First, we examined the effects of the difference between dividable profit and tax surplus. This is inevitable in the current mechanism where accounting profits and tax surplus are used to calculate the indirect foreign payment tax. Therefore, I think that we should consider introducing a foreign subsidiary dividend income exemption system instead of the current complicated and problematic system.
Second, we examined the problem of the concept of a foreign subsidiary of a subsidiary. We have examined whether the concept of a 2-tier subsidiary should be judged from the perspective of a foreign subsidiary or from the viewpoint of a domestic law. Although it seems correct to judge from the standpoint of domestic law in the phrase, it seems to be theoretically judged from the perspective of a foreign subsidiary.
Third, the problems of reflecting the direct and indirect costs in the calculation of foreign source income were examined. Specifically, it is necessary to clarify how the direct and indirect costs should be reflected for each type of income. At least a predictable standard is needed.
Fourth, it was suggested how to calculate the 'exclusion amount of carry-over foreign credit' which is newly established along with the direct and indirect costs reflected. The current regulation is too ambiguous, and there is only the provision which does not apply the carry-over deduction for the deducted amount . In conclusion, this study suggests that the domestic tax rate should be applied to direct and indirect costs in calculating the amount not carrying over foreign tax credit. The model also proves that if the domestic tax rate is higher than the foreign tax rate, carry-over deductions do not occur. As a result, it is confirmed that the Enforcement Decree which excludes the current carryover deduction excludes carry-over allowance allowed by law. Therefore, the enforcement decree should be revised as soon as possible.
Fifth, the problems of the conversion of independent tax system of corporate resident tax and the application of foreign tax deduction were examined. When calculating the local income taxation standard, it is necessary to exclude gross- up amount , which has no relation to do with the increase in net assets, unless the foreign tax credit for foreign tax is set.
Author(s)
김회석
Issued Date
2018
Awarded Date
2018. 2
Type
Dissertation
URI
http://dcoll.jejunu.ac.kr/jsp/common/DcLoOrgPer.jsp?sItemId=000000008422
Alternative Author(s)
Kim, Hoi suk
Affiliation
제주대학교 일반대학원
Department
대학원 회계학과
Advisor
김봉현
Table Of Contents
I. 서론 1
II. 외국납부세액공제의 이론적 배경 및 선행연구 검토 2
1. 외국납부세액공제 제도의 이론적 배경 2
가. 국제적 이중과세의 의의 3
나. 국제적 이중과세의 발생원인 및 해결방안 4
2. 우리나라의 외국납부세액공제 제도 7
가. 외국납부세액공제 규정의 변천사 7
나. 외국납부세액공제의 분류 9
다. 외국납부세액공제의 적용절차 24
3. 선행연구 34
III. 외국납부세액공제 규정의 실무상 문제점과 개선방안 37
1. 배당가능이익과 세무상 당기잉여금의 차이 38
2. 외국손자회사 개념에 대한 문제 45
3. 국외원천소득 계산시 직․간접비 반영 48
4. 이월배제액의 계산 51
5. 외국납부세액공제와 지방세 납세의무 58
IV. 결론 62
참고문헌 65
Degree
Master
Publisher
제주대학교 일반대학원
Citation
김회석. (2018). 외국납부세액공제의 제문제에 관한 연구
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General Graduate School > Accounting
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