미국 세법상 Subchapter K와 S의 차이 및그 시사점
The Difference between Subchapter K and S under Internal Revenue Code and its Implication to Korean Tax Law
1
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
This article compares two pass-through tax regimes for business entities under Internal Revenue Code: Subchapter K which applies to partnerships and limited liability companies and Subchapter S which applies to small business corporations. Although S corporation and their shareholders under Subchapter S are treated similarly to partnerships and their partners under Subchapter K, significant differences exist in such as allocations, distributions, switches to different tax regimes, basis adjustment or treatment of entity debts, some of which favor S corporation while others favor partnerships. This article also compares Korean pass-through tax regime, Special Regulations on Joint Enterprises (SRJE) under Tax Incentives Limitation Law of Korea with the two pass-through tax regimes of the United States and suggests the modification of the current pass-through tax regime as follows:First, although SRJE is superior to the U. S. pass-through tax regimes in that SRJE applies to both corporations and partnerships, thus, a unified system, in which tax neutrality could be maintained, SRJE is regulated under Tax Incentives Limitation Law of Korea which is enacted for tax incentives. The pass-through tax regime should be contained in Corporate Tax Law and/or Income Tax Law Second, since SRJE applies to unlimited corporations or partially limited corporations which is not a popular form of the corporate organization, SRJE is not widely used in Korea, whereas the Subchapter S is widely used in the United States. All types of closely held and small sized corporations including stock holding companies and their members should be eligible to apply the pass-through tax regime.
Abstract
This article compares two pass-through tax regimes for business entities under Internal Revenue Code: Subchapter K which applies to partnerships and limited liability companies and Subchapter S which applies to small business corporations. Although S corporation and their shareholders under Subchapter S are treated similarly to partnerships and their partners under Subchapter K, significant differences exist in such as allocations, distributions, switches to different tax regimes, basis adjustment or treatment of entity debts, some of which favor S corporation while others favor partnerships. This article also compares Korean pass-through tax regime, Special Regulations on Joint Enterprises (SRJE) under Tax Incentives Limitation Law of Korea with the two pass-through tax regimes of the United States and suggests the modification of the current pass-through tax regime as follows:First, although SRJE is superior to the U. S. pass-through tax regimes in that SRJE applies to both corporations and partnerships, thus, a unified system, in which tax neutrality could be maintained, SRJE is regulated under Tax Incentives Limitation Law of Korea which is enacted for tax incentives. The pass-through tax regime should be contained in Corporate Tax Law and/or Income Tax Law Second, since SRJE applies to unlimited corporations or partially limited corporations which is not a popular form of the corporate organization, SRJE is not widely used in Korea, whereas the Subchapter S is widely used in the United States. All types of closely held and small sized corporations including stock holding companies and their members should be eligible to apply the pass-through tax regime.
참고문헌 (22)
- 조세특례제한법 일부개정법률안(정부제출) 검토보고서, "재정경제위원회", ~ (2007)
- 김석환, "동업기업 현물출자에 따른 과세문제", 조세법연구, 16(3), pp.88~121 (2010), 한국세법학회
- 김석환, "투시과세 제도에 대한 비교연구 : 미국 및 일본의 제도와의 비교를 중심으로", 박사, pp.2008
- 안종석, "파트너십 과세제도 도입방안", 한국조세연구원 정책토론회 자료 (2007)
- 윤지현, "동업기업 세제 도입에 따른 기업형태별 적절한 과세방안에 관한 연구 ―기업형태 선택에 관한 조세중립성의 측면을 중심으로―", 조세법연구, 14(2), pp.7~67 (2008), 한국세법학회
- 윤현석, "새로운 기업유형의 도입에 관한 연구", 상사법연구, 23(1), pp.111~145 (2004), 한국상사법학회
- 이은미, "조합의 과세에 관한 연구", 박사, 법학, pp.2007
- 이준규, "조세특례제한법상 동업기업의 분배에 관한 연구", 경영법률, 20(2), pp.581~601 (2010), 한국경영법률학회
- 이준규, "동업기업의 손익배분에 관한 연구", 조세학술논집, 25(2), pp.131~163 (2009), 한국국제조세협회
- 이준규, "동업기업 지분가액의 조정에 관한 연구", 조세법연구, 15(2), pp.357~384 (2009), 한국세법학회
- 이준규, "법인에 대한 도관과세의 문제점과 개선방안", 세무와회계저널, 9(4), pp.9~27 (2008), 한국세무학회
- 이준규, "조세특례제한법상 동업기업 과세특례제도의타당성에 관한 연구", 조세법연구, 14(1), pp.51~98 (2008), 한국세법학회
- 이준규, "동업기업에의 출자와 관련한 과세상의 쟁점", 조세법연구, 14(3), pp.128~161 (2008), 한국세법학회
- 미국의 파트너십 과세제도, "이준규", 한국조세연구원, ~ (2007)
- American Law Institute, "Taxation of Pass-Through Entities", Federal Income Tax Project, Memorandum No. 2, 96~105 (1996)
- Burke, Karen C, "Federal Income Taxation of Partners and Partnerships, 3rd ed", pp.2005, Thomson
- Hood, Edwin T., "Federal Taxation of Close Corporations", West Group, ~ (2004)
- Kahn, Douglas A., "Taxation of S Corporations", pp.2008, Thomson
- Lind, Stephen A., "Fundamentals of Partnership Taxation" (2005), Foundation Press
- Schwidetzky, Walter D., "Integrating Subchapter K and S - Just Do It", Tax Lawyer, 62(3), pp.749~821 (2009)
- Schwidetzky, Walter D., "Is It Time To Give The S Corporation A Proper Burial?", Virginia Tax Review, 15(1), pp.592~651 (1996)
- Review of Selected Entity Classification and Partnership Tax Issues, "Staff of Joint Committee on Taxation", ~ (1997)