세법상 접대비 규정의 문제점과 개선방향

Abstract

[Purpose]The sales scale of the service industry and the sales scale of manufacturing companies are different. The current tax law does not recognize this problem and stipulates the limit of entertainment expenses based on the size of sales. It is intended to empirically analyze whether the current entertainment cost limit regulations affect entertainment cost expenditure in the service industry and suggest a direction for improving the entertainment cost limit. [Methodology]Using the year－to－business data listed on the KOSDAQ market and the KOSPI market, it was empirically analyzed through regression analysis to see whether service companies have differences in entertainment expenditure behavior from those in other industries. [Findings]It was confirmed that companies in the service sector had relatively low amounts recognized as entertainment accounts and high similar expenses, while companies in the manufactor sector had relatively large amounts recognized as entertainment accounts and low similar expenses. [Implications]The limit on entertainment expenses based on sales can affect managers’ decision－making by causing a gap between the substance of expenditure and the recognition of deductible expenses. In order to exclude this effect, it is judged that it is necessary to replace it by giving a limit on entertainment expenses based on gross sales profit rather than sales.