연결납세제도의 도입방안 : 일본의 연결납세제도를 중심으로 = Introduction of Foscal Unity System in Japan

다국어 초록 (Multilingual Abstract)

This paper is intended to study the needs for introducing fiscal unity system of Japan to design that system and to draft the relevant tax laws for implementation in Korea.
Today, because of the increasing competition of corporations, they want to change their structures in various forms to earn more money, as is holding company, division system and company system and so on. In carrying out the corporations, the financial tax burden should be fair and neutral by adjusting tax distortion. So, this paper mainly examines why we should adopt the fiscal unity system and introduce the information of that system of several countries. This paper also deals with the effect of the fiscal unity system, especially in holding company and the relevance of double taxations.
This paper mainly examines the history and contents of fiscal unity system implemented in Japan in 2002, April, containing the structure of that system, proceeding to implement that system, requirements to apply, and relevant financial effect.
Japan has studied this fiscal unity system for several years since the lifting of the ban of holding companies. So, the system can be the appropriate tax model of Korea and represent the real equity ratio of corporation tax. On the model of Japan, we can find the appropriate one of fiscal unity system just and fair.

목차 (Table of Contents)

• Ⅰ. 서론
• Ⅱ. 연결납세제도의 의의
• Ⅲ. 일본에서의 연결납세제도의 내용
• Ⅳ. 결론