한국조세재정연구원 - OAK리포지터리

Korea Institute of Public Finance
Open Access Repository

BROWSE BY

관리자 로그인

상세정보

미국의 연결납세제도 cover image

미국의 연결납세제도

Keyword
행정규칙, 단일실체개념, 조세회피
Title
미국의 연결납세제도
Authors
이준규
Issue Date
2003-09-01
Publisher
KIPF
Citation
pp. 356
Abstract
This report summarized the evolution and the current system of US consolidated tax return. Also this report analyzed the characteristics of the US system and its implication to the introduction of the consolidated return system into Korea as follows:

First, the US provisions of consolidated return are mostly contained in the Treasury regulations other than Internal Revenue Code. However, considering that US legal system and tradition are quite different from those of Korea, it is required to avoid legislations of comprehensive authorization by the Congress to the government in Korea for the consolidated return.

Second, the US consolidated return system is mainly based on the single entity concept, which is also needed theoretically for Korea to adopt. However considering that the single entity concept requires to cause considerable cost to the taxpayers and taxing authority, it is advisable to minimize the adjustments which should be made on a consolidated basis in consolidated return system of Korea.

Third, as in US system, anti-abusive regulations in Korea could be prescribed comprehensively, but they should be prescribed pattern by pattern.

Fourth, US consolidated return system does not intervene to allocate tax liability among the members of the affiliated group. Considering the difference of legal system, the available methods for the allocation of tax liability should be prescribed in the Commercial Code or the Securities Transaction Law in order to protect minority shareholders and creditors.

Fifth, among the US tax provisions which are applied for corporations as legal entities other than consolidated groups, the concepts of stock basis, earnings and profits, built-in losses, limitation following an ownership change do not exist or quite different from those of Korea. Before the introduction of such concepts for the consolidated return into Korea, the existing provisions for corporations should be adjusted properly.

Sixth, the US consolidated return system has various anti-avoidance rules against exploiting losses ocurred before consolidation such as SRLY and reverse acquisition which are required because the use of common parent''''''''''''''''s losses are not limited, whereas the use of subsidiaries'''''''''''''''' losses are limited. For simplifying the system, it is advisable to treat common parent''''''''''''''''s losses and subsidiaries'''''''''''''''' losses indifferently in Korea.

Seventh, the US consolidated return system is not regarded as a tax incentive system but the system for tax neutrality. As in the US, it is advisable that the Korean system be optional, but once adopted, applied consistently. Moreover, imposing additional taxes for the consolidated return is not advisable considering that the consolidated return system is not for tax-incentive.
Keywords
행정규칙, 단일실체개념, 조세회피
qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

메뉴닫기