남북경제협력사업 소득의 과세에 관한 연구 = (A) study on the taxation of the intra-Korean economic cooperation's income

다국어 초록 (Multilingual Abstract)

The Inra-Korean Economic Cooperation(IKEC) is expected to play an active part in the Intra-Korean Trade. In the IKEC, the taxation of cooperation's income is a special concern. The Intra-Korean economic cooperation's income may be taxed under the law of the North Korea where it earns. Simmultaneously, the Intra-Korean economic cooperation's income may be taxed under the law of the South Korea where it resides. Therefore the double taxation exists. But there were a few papers which studied on the taxation of the Intra-Korean economic cooperation's income.
The purpose of this study is to find out how to tax on the Intra-Korean economic cooperation's income. The study is focused on the avoiding the Intra-Korean economic cooperation's double taxation.
This study investigates the state-of-the art and characteristics of the IKEC. And this study compares the China-Taiwan economic cooperation with the IKEC.
The Summary of this study is as follows;
First, the China-Taiwan economic cooperation is similar to the IKEC in a political situation. The China maintains a positive attritude toward the China-Taiwan economic cooperation. The Taiwanese capital is taxed at the low rate or the benefits to the tax credit system. But the Taiwan keeps a negative attritude toward the China-Taiwan economic cooperation.
Second, the income tax of South Korean is very different from that of the North korean. This difference indeuces the Intra-Korean economic cooperation's double taxation problem. So the South Korean needs an arrangement with the Nouth Kkorea for this problem.
Third, because of the Nouth Korean's stand point, it is not easy "the Convention for the avoidance of double taxation". Therefore the South Korean may apply "the unilated relief method" for the avoidance of the double taxation.
Fourth, in order to arrange double taxation, the South Korea has alternatives such as the full exemption method, the exemption with progression method, the full credit method, and the ordinary credit method. Each method is different in the Intra-Korean economic cooperation's tax liability and the South Korean's tax revenue.
Fifth, the Intra-Korean economic cooperation's taxation politics are made under the consideratin of difference in taxation system, and can support to the IKEC. Considering for the taxation difference, "the exemption method" is proper way to solve the Intra-Korean economic cooperation's double taxation problem.
In conclusion, the Intra-Korean economic cooperation's income tax may induce the double taxation problem. Thus the South Korea needs arrangement with the North Korea to "the Convention a avoidance of double taxation". But if the arrangement isn't easy, the South Korea could choose "the unilateral relief method". Considering for the the Intra-Korean taxation system, "the exemption method" is proper to "the credit method". And this method is helpful to the activations of the Intra-Korean economic cooperation.

목차 (Table of Contents)

• <목차>
• 영문요약
• 제I장 서론 = 1
• 제1절 문제의 제기 = 1
• 제2절 연구의 목적 = 2
• 제3절 연구의 구성과 접근방법 = 2
• 제II장 남북경협사업의 현황 = 4
• 제1절 남북의 남북경협에 관한 정책 변화 = 4
• 1. 북한의 남북경협 정책의 변화 = 4
• 2. 정부의 남북경협 정책의 변화 = 6
• 제2절 남북경협의 범위와 유형 = 8
• 제3절 남북경제교류의 현황과 특징= 10
• 1. 남북경제교류의 현황 = 10
• 2. 남북경협의 특징 = 11
• 3. 남북경협의 촉진·장애 요인 = 13
• 제III장 중국과 대만의 경제협력사업 사례 = 15
• 제1절 양안의 경협추진 정책 변화 = 15
• 1. 중국의 경협추진 정책 = 16
• 2. 대만의 경협추진 정책 = 18
• 제2절 양안간 경제교류의 현황과 특징 = 19
• 1. 양안 경제협력의 현황 = 19
• 2. 양안 경제협력의 특징 = 20
• 제3절 양안의 경협사업에 관한 조세제도 = 21
• 1. 중국의 경협사업에 관한 조세제도 = 21
• 2. 대만의 경협사업에 관한 조세제도 = 28
• 3. 양안의 경협사업에 관한 이중과세조정 = 31
• 제IV장 남북경협사업 소득에 관한 과세 = 32
• 제1절 과세 경합의 원인과 해결방안 = 33
• 1. 과세 경합의 발생 원인 = 33
• 2. 이중과세방지를 위한 제도적 장치 = 38
• 3. 일반적인 이중과세 조정방법 = 40
• 4. 남한의 이중과세조정 규정 = 42
• 제2절 남북경협사업에 관한 조세제도 = 44
• 1. 북한의 남북경협사업에 관한 조세제도 = 44
• 2. 정부의 남북경협사업에 대한 조세제도 = 52
• 3. 남북간의 조세규정의 비교 = 56
• 제3절 남북경협소득에 관한 이중과세조정 = 58
• 제V장 결론 = 65
• 참고문헌 = 68