연결납세에 있어서 감면세액의 산정

Abstract

Under current consolidated return system, consolidated tax liability is determined by subtracting sum of tax exemption of each consolidated corporation from consolidated tax computed. That means consolidated tax exemption is calculated in accordance with the separate entity concept, but the single entity concept is partly adopted in the system by regulating that consolidated tax rate rather than individual tax rate of each consolidated corporation should apply. This paper reviewed and analyzed problems with the determination of consolidated tax exemption and suggested remedies as follows;First, for a consolidated corporation which has taxable income for the taxable year, tax effect of exempted income under current system is identical with that of adopting the single entity concept, whereas, for a consolidated corporation which has net loss for the taxable year, tax effect is identical with that of adopting the separate entity concept. This inconsistent application of the concepts resulted in the failure to reflecting economic reality of a consolidated group as an entity. Furthermore current method of determining consolidated tax exemption does not contribute to the simplicity of the system and works toward the excessive limitation. The remedy would be that the separate entity concept applies, however, exempted income of a corporation which has net loss or carryforwarded loss for the current taxable year and the preceding year is excluded in the computation of consolidated tax exemption. Second, in determining foreign tax credit and minimum tax, single entity concept should apply in case that consolidated tax exemption is being determined in accordance with single entity concept.