Earticle

초록

영어

This paper has devoted attention to studying about the tax accounting treatment of the interest expense in the corporation tax law. In particular it is argued that the main purpose of this study is to investigate analytically the decision of the loss restriction in the joint function of (1)the interest related to loan for construction (2) the interest related to maintain the asset (3)the interest related to take the bond of the other corporation (4)the interest related to have a creditor indistinctness. The regulations of the loss restriction about the interest expense is useless asset possession and real estate control. The contents of this study is the economic effect of the tax law provisions regarding taxpayers` accounting requirements. Emphasis is placed on the impact of the parameters of self - reporting taxpayers and the revenue collected by the tax accounting treatment. These results demonstrate, among others, that there is mutual relation between tax revenue and tax expense. Another important result concerns the economic effect of the corporation tax law in the tax accounting treatment of the interest expense.

목차

I. 序論
 II. 支給利子의 範圍와 構成
  1. 支出用度에 따른 支給利子의 節圍
  2. 期間實用으로서 支給利子의 의 樣成
 III. 建設資金利子
 IV. 業務無關資産의 取得및 保有에 관련된 支給利子
  1. 非業務用 不動産의 損金規制 制度
  2. 非業務用 資産
  3. 特殊關係者에게 業務와 직접 關聯없이 지급한 假支給金
 V. 他法人의 株式保有에 관련된 支給利子
  1. 他法人妹式에 대한 損金不算入의 適用
  2. 他法人械式의 積數
 VI. 慣權者 不分明 私價의 支給利子
 VII. 支給利子의 損金規制에 관한 會計處理
  1. 支給利子의 損金不算入金額의 計算方法
  2. 支給利子의 損金不算入金額의 適用順序
 VIII. 結論
 參考文獻
 Abstract

저자

• 김철영 [ Cheol Young Kim | 창원대학교 경상대학 부교수 ]

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