감가상각제도의 개선방안에 관한 연구 = (A) Studt on the Improvemnt Method of Depreciation System

다국어 초록 (Multilingual Abstract)

As the scale of businesses become bigger and bigger with the economy developing, investments in tangible assets increase, In other words, the importance of the depreciation system becomes more and more important.
Nevertheless, most of the corporations seem to use the depreciation system as a tool of manipulating the statement of income and loss to avoid tax rather than distributing the cost in a reasonable way to manage their business financing effectively.
With such a basic conception in mind, this study was aimed at addressing various problems arising out of the depreciation regulations specified in tax law and thereby, suggesting their solutions. The results of this study can be summarized as follows;
Frist, Current Depreciation Regulation may be applied in the way that corporations would be requested to calculate the scope of their annual depreciation. In case any portion of this scope has not been booked, it should be carried forward to the next fiscal year to be deducted from depreciation expense. Then the effect would be same as the forced depreciation and ultimately such a reform would contribute to the fair taxation, because it is in need of the forced depreciation.
Second, The Current Uniform Depreciation Methods limited to straight line method for buildings, declining balance method or activity method for the other assets do not seem to reflect the business environment. So, other flexible depreciation methods need to be introduced to help corporations fiance their businesses effectively.
Third, Since the period of depreciation specified in the code seems to be unrealistic and uniform, it needs to be readjusted upon a special institution's survey who can investigate the actual endurability and warranty period of machines or facilities to reset the effective reference depreciation period. Then, corporations' manipulations of depreciation period can be checked to guarantee an stable and predictable tax revenue.
Fourth, It is improper to assign the salvage cost standardized, because in estimating the salvage value, the scrapping costs of the fixed assets should be considered. To flexibly control the salvage value, some specified rule is necessary about the individual character of the assets such as frequency of usage, method of repair and nature of assets.
Fifth, practically indefinite scope of assets for the depreciation makes confusion and mistake for the calculation of depreciation. Some clear rule is necessary about the depreciation system by preparing regulations, instructions or the corporation tax fundamental standard to clarify the scope and object of the appliable depreciation assets.

목차 (Table of Contents)

• Abstract 1
• 제 1장 서론 3
• 제 1절 문제의 제기 3
• 제 2절 연구의 방법 및 범위 4
• 제 2장 감가상각제도의 이론적 고찰 6
• 제 1절 감가상각의 의의와 본질 6
• 제 2절 감가상각의 원인과 효과 9
• 제 3절 감가상각방법 11
• 제 4절 각 국의 감가상각제도 16
• 제 3장 기업회계와 세무회계의 감가상각 분석 26
• 제 1절 감가상각대상자산 26
• 제 2절 감가상각방법 29
• 제 3절 감가상각 범위액의 결정요소 34
• 1. 감가상각의 취득원가 34
• 2. 감가상각의 잔존가액 41
• 3. 감가상각의 내용연수 41
• 제 4절 자본적 지출과 수익적 지출 45
• 제 4장 감가상각제도의 문제점과 개선방안 49
• 제 1절 감가상각제도의 문제점 49
• 1. 임의상각제도의 문제점 49
• 2. 감가상각방법 적용시 문제점 50
• 3. 감가상각의 취득가액 결정시 문제점 51
• 4. 감가상각의 잔존가액 결정 52
• 5. 감가상각의 내용연수 결정 53
• 6. 감가상각 대상자산의 문제점 53
• 제 2절 감가상각제도의 개선방안 54
• 1. 감가상각계상의 임의상각제도 54
• 2. 감가상각 방법의 선택 55
• 3. 감가상각 취득가액 결정과 수정 55
• 4. 감가상각 잔존가액의 결정 58
• 5. 감가상각 내용연수의 결정 58
• 6. 감가상각 대상자산의 범위 개선방안 59
• 제 5장 결 론 61
• 참 고 문 헌 64