P사의 연결납세제도 도입 의사결정시 세무상 영향분석 사례

This study demonstrates tax issues that should be considered when companies make decisions about a consolidated tax return adoption through cases and presents specific preparation details for the adoption. This research helps companies make rational decision efficiently and expect potential problems in the consolidated tax return adoption. Results shows, in order to rational decision-making of the consolidated tax return adoption, it is important to understand ownership structure clearly which wholly owned subsidiary liable for consolidated tax return and to know the deficit of the company. Further study is needed as the consolidated tax return can be reduced or increased compared to the separate tax return according to dividends exclusion from gross income, entertainment expenses exclusion from deductible expenses, contribution expenses exclusion from deductible expenses, allowance for bad debts and other factors. In addition, it is important that company should comply with the deadline of consolidated tax return and follow the requirements of the tax law. This study shows what should be considered and how to prepare for the consolidated tax return adoption as tax burden can be differentiated by deficit and other factors. This research involving these aspects discriminates of the previous studies and improves our understanding of the consolidated tax return.