Earticle

초록

영어

Concerning this nation's M&A system, it is expected that standards of limitation on ownership is considerably modified and alleviated. This would allow companies to freely merge with each other, raising the efficiency of the whole national economy and ultimately benefiting all economic subjects. Another goal of business merger lies in adjusting net income or reducing tax amount. The income and the amount are to be financially reported. If merger between companies does not create any synergy effect, but just contributes to net income increase or tax reduction for the purpose of the parties' financial reporting, it might distort a rational distribution of wealth over all facets of economy. Merger whose goal is to create the most desirable synergy effect should be positively encouraged, but that whose goal lies in tax avoidance needs to be strongly restricted. Thus the purpose of this study was to find how to improve this nation's merger-related taxation system. For the purpose, this researcher investigated problems of existing tax supports to merger, which meets related taxation requirements, especially in terms of liquidation income, appraisal profit from merger, fictitious dividend and requirements for taxation. Among the problems, the study found, the biggest thing was that liquidation income or deficit carried forward, if any, is subject to be prior deducted from surplus, so the income is likely to generate. To raise the consistency of this nation's taxation on business restructuring, existing local systems in regard to merger, division, investment in kind and dividend-exclusion method need to be reconsidered following the introduction of consolidated taxation system.

목차

Ⅰ. 서 론
 Ⅱ. 이론적 배경
  1. 합병과세 개요
  2. 선행연구
  3. M&A의 동향
 Ⅲ. 합병관련 세법
  1. 미국 세법
  2. 우리나라 세법
 Ⅳ. 기업인수ㆍ합병관련 조세제도의 개선안
  1. 청산소득 과세의 문제점 및 개선방안
  2. 합병평가차익에 과세의 문제점
  3. 의제배당 과세의 문제점
  4. 과세특례요건의 재검토
 Ⅴ. 결 론
 참고문헌
 Abstract

키워드

저자

• 박상봉 [ Park, Sang-bong | 동의대학교 상경대학 경영.회계학부 ]
• 김명희 [ Kim, Myung-hi | 동아대학교 상경대학 경영학부 ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  경영과 정보연구 [Management Information Systems review]

• 간기

  계간

• pISSN

  1598-2459

• 수록기간

  1997~2026

• 등재여부

  KCI 등재

• 십진분류

  KDC 325 DDC 658