간주법인과세제도에 관한 연구 -일본의 조세제도를 중심으로-
A Study on Individual Business Regarded as a Corporation in the Taxation System -Focused on the Tax System of Japan-
배병택(안동대학교)
5권 1호, 63~94쪽
초록
이 논문의 연구 목적은 개인기업의 사업주보수를 사업소득의 필요경비로 인정하는 것이 개인기업과 법인기업의 세 부담의 형평성에 맞는다는 논증을 하는 데 있다. 이를 위해, 일본의 간주법인과세선택제도를 고찰하여, 간주법인과세제도의 이론적 배경으로 삼았다. 우리나라의 기업형태는 그 규모가 영세한 개인기업과 이들 기업과 그 실체가 동일한 친족법인의 수가 많다는 점을 지적하였다. 따라서, 개인기업과 법인기업의 세 부담차이를 분석하기 위하여 비교모형을 설계하여 분석한 결과, 현행 제도 하에서 음식점업의 경우는 수입금액 5억 원 이하의 개인기업은 법인기업보다 약1.8배 이상 더 많은 세 부담을 하고 있고, 사업주보수를 필요경비로 인정하는 경우는 수입금액 3억 원 미만에서는 개인기업의 세 부담이 적지만, 3억 원 이상이 되면, 여전히 법인기업보다 세 부담이 많다는 것을 알 수 있었다. 간주법인과세의 이론적 근거로, 개인기업과 친족법인과의 동질성, 사업소득의 질적 구분 가능성, 기업실체의 실질소득의 인식 필요성을 제시하였고, 이 제도는 친족법인과의 세 부담의 공평성과 개인기업의 성과측정의 적정성을 위하여 필요한 제도이다.
Abstract
The purpose of this study was to verify that there was equity of tax payments between private enterprises and business corporations in recognizing the proprietor pay as part of the business expenses that a private enterprise needed to earn business income. For this, a consideration was made of Japan's selective taxation system that regarded an individual business as a corporation and used as the theoretical background of the concerning taxation system that regarded an individual business as a corporation. A great portion of Korea's business enterprises consisted of small-sized private enterprises and relative corporations whose entity was the same as that of the private enterprises. A comparison model was designed to analyze the differences between private enterprises and business corporations in terms of tax payments. The analysis results were as follows； Under the current system, those private enterprises whose income was 0.5 billion won or less paid 1.8 times as much as those business corporations. With the proprietor pay recognized as part of the business expenses, those private enterprises whose income was 0.3 billion won or less paid less tax, while those private enterprises whose income was 0.3 billion won or more still paid more tax than those business corporations. The theoretical bases for introducing the tax system that regarded an individual business as a corporation included the homogeneity of a private enterprise and a relative corporation, the possibility of business income being qualitatively categorized, and the need to perceive the real income of a business entity. In conclusion, the tax system that regarded an individual business as a corporation was in demand in the name of the tax payment equity with relative corporations and of the business rationalization of private enterprises.
- 발행기관:
- 한국세무학회
- 분류:
- 회계학