회사의 분할회계와 과세체계

Abstract

In the present study, several forms of company split systems such as division of several independent business sectors that a company having a plural of business sectors as a means of corporate organization’s reorganization for strengthening a domestic and overseas competitive edge of an enterprise are equipped with a law system as a provision system of the Commercial Law, but a lot of portions of the company split system is applying the company merger regulations in the actual application, and the (Analysis of corporate accounting standards, etc. 49～55)is separately enacted in the split accounting according to the company split and the split accounting is also made to be independently accounted and book-kept consistently and uniformly like merger accounting. The present study states the content and the cases of detailed accounting treatment of an enterprise according to the company split form and researches on how the accounting treatment’s content of split company, etc. was changed to a financial situation and indicated by mentioning cases in a way that compares financial statements of a company before split and a company after split, and also, mentioned the financial treatment content of the current commercial law according to its split, a succession range of assets and capital according to it and the detailed accounting treatment content about rights of trade, etc. that the split company, etc. appropriated according to its split. But, detailed research cases about corporate accounting treatments according to the split form in the commercial law were stated, and the necessity of more detailed accounting treatment criteria, etc. about split accounting are being required because it has been not long since introduction of the company split system, and the portion about it is applied to the merger accounting regulations and processed as its many portions are not unprepared realistically. As the liquidation income about unrealized profit during a business year about assets and capital transfer of a company before split according to its split in a split form is generated in a taxation system according to corporate split, there is a possibility that the split is avoided and delayed if the corporation tax about the liquidation income is taxed. Therefore, a special taxation system about it and a special taxation system about calculation of the liquidation income amount are set in the corporation tax law, and also, when certain requirements of assets taxable gains due to assets conveyance of a company before split are satisfied in the physical division, several forms of deferred taxation systems such as inclusion of its certain amount into a loss of money, etc. are set. The content of several commercial laws and corporate tax laws according to appropriation of split loss from the difference of quotation and rights of trade was stated in a case of a company after split with several forms of a special taxation system such as deferred taxation about split profit and split evaluation profit according to its split. Also, the succession of assets and debt, etc. according split of a company before split, its range and its evaluation method, etc. of a company after split was stated, and the taxation content and the special taxation system’s content about calculation of fictional income from dividends regarding shareholders of a company before split according to corporate split were also stated in detail. Many tax incentive items according to the company split are prescribed in the corporate tax law and the tax incentive limitation law, etc. in a range of not hampering equity of taxation to smoothly support the company split in a taxation system according to the company split. Accordingly, the present study discoursed upon detailed research cases about corporate accounting treatments according to the split form in the commercial law, and suggested the necessity of more detailed accounting treatment criteria, etc. about split accounting because it has been not long since introduction of the company split system, so the portion about it is applied to the merger accounting regulations and processed as its many portions are not unprepared realistically. Also, a company before division or a company after division according to a split form and the taxation content of shareholders included to it were discoursed upon a taxation system according to the corporate division, but it is judged that there is necessity that regulates more taxation incentive items than the present as long as intentional tax avoidance of an enterprise is not carried out and equity of taxation is not hampered, so that the company split is not hampered because of a tax burden according to the division if the company split is simply organizational change due to part of corporate restructuring for management efficiency.