納稅者 特性別 接待費 計算基準에 관한 硏究 = (A) Study on the Calculation Basis of Entertainment Expenses Account in Accordence with the Type of Taxpayers

다국어 초록 (Multilingual Abstract)

This study aims to calculate the base of entertainment expenses account by its analysis based upon a graduated scale according to types of business, not by a fixed scale with the rule of maximum limit of entertainment expenses account prescribed by a corporation tax law after analyzing the amount of entertainment expenses account classified by individual and types of corporation.
A positive analysis is made of 182 corporations and private enterprises in Pusan from 1997 to 1998, unitary dispersive analysis, regressive analysis and technical statistic cross analysis are used for the verification of hypothesis
Findings from this analysis can be summarized as follows:
First, it is proved that the more the mount of sales and capital are, the more entertainment expenses account becomes, and that there is a significant relation between the amount of sales and entertainment expenses account, or capital and entertainment expenses account on a certain and larger scale. This means that the economy of larger scale than a certain one must be established for the growth and development of business, and that an increase of capital and the amount of scale are required for its growth and development, In this respect its entertainment expenses account that goes with this must be increased.
Second, it is proved that there is a difference in entertainment expenses account between enterprises according to their types. That is to say, as for the business of special services, their entertainment expenses account shows far less compared to other types of business while as form the manufacturing corporation, their entertainment expenses account shows four times more than that of special service business, Moreover, as aforementioned, there is a significant difference between then in the amount of sales and capital.
This analysis proves the features in the various types business. For example, medical doctors now classified as special service business, in fact, seldom have their entertainment expenses account in Korea, In the aspect of currently revised standard of nominal entertainment expenses account, its limit in fixed according to the amount of sales and capital, but no limit is fixed in accordance with types of business, And this means that several features of each type of business are not considered in the revised standard of nominal entertainment entertainment expenses account.
As a result of this analytic study, it can be seen that some features of each type of business are salient, and that in particular, they are strikingly remarkable in manufacturing industry and special service business.
Therefore, on the basis of these findings, some schemes can be laid out for the improvement concerning the limit of entertainment expenses account as follows :
According to the calculation basis of entertainment expenses account by the present corporation tax law, the maximum limit of entertainment expenses account is differently applied to corporations on the basis of their amount of sales and capital, but it is actually considered that it is necessary form them to have the more classified calculation basis in accordance with their actual conditions.
It is desirable that several kinds of graduated rate should be applied in accordance with types of business and their amount of sales in the United Stated.
It is judged that in this way, corporations are more conveniently allowed to calculate in losing money at a graduated rate than at a certain fixed rate. In case that the fixed percentage of expense account is calculated as losing money at a graduated rate than at a certain fixed rate. In case that the fixed percentage of expense account is calculated as losing money, its excessive expenditure may be a matter of grave concern, but it would be little worth consideration it proof of entertainment expenses account would be strengthened and payment by the charge cards would be strongly recommended.

목차 (Table of Contents)

• 목차 = ⅰ
• Ⅰ. 서론 = 1
• 1. 문제의 제기 = 1
• 2. 연구의 목적 = 2
• 3. 연구의 방법 및 범위 = 4
• Ⅱ. 접대비 계산기준에 관한 이론적 배경 = 7
• 1. 계산기준의 의의와 필요성 = 7
• 2. 조세법률주의와 실질과세의 원칙과의 관계 = 14
• 3. 과세의 공평성 및 세법규정의 판단기준 = 20
• Ⅲ. 접대비의 이론적 고찰 = 25
• 1. 법인세법상 접대비의 내용 = 25
• 2. 주요국의 접대비세무처리 = 35
• 3. 법인세법상 계산기준의 유형 = 40
• Ⅳ. 접대비 계산기준에 관한 실증적 분석 = 51
• 1. 가설설정 = 51
• 2. 연구대상기간 및 표본선정 = 55
• 3. 실증 분석 = 56
• Ⅴ. 결론 = 70
• 참고문헌 = 74
• SUMMARY = 76