稅務會計上의 寄附金 接待費是否認 計算에 관한 實證的考察 = PRACTICAL STUDY ON NON DEDUCTIBILITY OF DONATION AND ENTERTAINMENT EXPENSES IN THE TAX ACCOUNTING

다국어 초록 (Multilingual Abstract)

Type and cause of differences between the net income calculated in conformity with a generally accepted accounting principles and the taxable income calculated in accordance with the tax accounting varies depending upon the characteristics of each country's system of tax accounting which regulates the calculation of taxable income under the various tax laws and also depends upon the various nature of accounting principles and expediency each enterprise adopts.
This is to mean that both systems are charactristically similar in their effort to arrive at the income of a business enterprise and, yet, the net results are drastically different due to the disallowance of certain expenses such as undesignated donation and entertainment imposed by reason of national tax policy.
This thesis, therefore, is to point out the necessity for and find a possibility of reconciling between these two systems.
In general, most of donations is not realted directly with the conduct of business and these payments are mostly intended to assist and support other rather than promoting the business itself.
In other words, payment of donation and entertainment expenses involves reduction of net assets of enterprise by taking other's economic sacrifice without having direct relationship with the enterprise.
A generally accepted accounting principles will treat such inevitable expenses as donation and entertainment in the course of business operation as a deductible expense; whereas, the tax accounting practice would not allow undesignated donation and money spent for entertainment in excess of legal limits as a deductible expense without condition.
Why the tax accounting practice would not allow such expenses over a certain limits in spite of the fact that such expenses are deductible for a generally accepted accounting practices? Then, how such expenses are treated for the tax accounting practices?
Then, it is necessary to know how such payments of donation and entertainment expenses would affect or the calculation of taxable income and net income of an enterprise.
Accordingly, this thesis is intended to review and find a justificable suggestion for the reconciliation between two different systems briefly described above.
The following contents are developed under such subjects.
Ⅰ. Introduction
Ⅱ. Problem of calculating donation and entertainment expenses as a deductible expense to arrive at taxable income.
A. Meaning of taxable income.
B. Principles of accounting for revenue.
C. Limit of deductible donation and entertainment expense.
D. Historical background of accounting for donation and entertainment expense.
E. Examples of each country's accounting for donation and entertainment expense.
F. Practical examples of our accounting for allowable and disallowable donation and entertainment expenses.
G. Comparison of such accounting practice between Japan and Korea.
Ⅲ. Donation and entertainment expense to arrive at taxable income.
A. Business concept of donation and entertainment expense.
B. Tax concept of donation and entertainment expense.
C. Method of calculating donation and entertainment expense.
D. Affect of deductible donation and entertainment expense on revenue.
Ⅳ. Problem of justifying donation and entertainment expense.
A. Necessity of justification.
B. Review reasonableness of accounting for donation and entertainment expense.
C. Criticism of accounting for donation and entertainment expense.
Ⅴ. Method for Improvement:
A. Basic direction for the improvement of justifiable accounting for donation and entertainment expense.
Ⅵ. Anticipation of effects of improved method of accounting for donation and entertainment expense.
Ⅶ. Conclusion

목차 (Table of Contents)

• Ⅰ. 緖 論
• Ⅱ. 所得金額計算을 위한 損費로서의 寄附金 및 接待費의 計算問題
• A. 課稅所得金額의 意義
• B. 所得金額 計算의 諸原則
• C. 損費로서의 寄附金과 接待費의 範圍
• D. 寄附金과 接待費計算에 대한 沿革
• E. 各國의 寄附金과 接待費의 計算例
• F. 우리나라의 寄附, 接待費是否認計算의 實例
• G. 外國 特히 日本國과 우리나라와의 寄附金과 接待費 是否認計算方法의 對比
• Ⅲ. 課稅所得金額의 計算을 위한 寄附金, 接待費
• A. 企業會計上의 寄附金과 接待費의 槪念
• B. 稅務會計上의 寄附金과 接待費의 槪念
• C. 寄附金, 接待費의 計算方法
• D. 損費로서의 寄附金, 接待費가 所得金額에 미치는 영향
• Ⅳ. 寄附金, 接待費計算의 合理化問題
• A. 合理化의 必要性
• B. 寄附金, 接待費計算에 대한 適正化의 檢討
• C. 寄附金, 接待費計算에 대한 各界의 是非
• Ⅴ. 改善方案
• A. 寄附金, 接待費計算의 合理化에 대한 改善基本方向
• B. 寄附金, 接待費計算合理化에 대한 改善方法
• Ⅵ. 寄附金, 接待費計算方法改善에 따른 效果豫測
• Ⅶ. 結 論