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기업회계와 세무회계의 차이 조정에 관한 연구 -세무조정과 수정회계를 중심으로-

원문정보

A Study on the Adjustment between a Corporate Account and a Taxation Account

이경오

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초록

영어

As a corporate and a taxation account have relationships each other, one cannot be ignored by the other from concrete and excepted points of view. In reality, as they are mixed and the taxation account has been regarded as absolute, we cannot deny that the role of a pure corporate account is intruded by taxation account. Therefore, it is important that both should be adjusted in order to develop their own roles between a corporate account and a taxation account. In order to develop the both accounts soundly, we should solve the problems as follows. First, we should discriminate closing adjustment affairs from reporting adjustment ones, In the process of adjusting for taxation report. Second, the manager and the accounter need to comprehend on the origin and reality of a corporate and a taxation account and improve their capacity of accounting. Finally, as the goals which both aspects seek for are different, it is difficult to meet each other. But it will be a shortcut for enhancing the capacity of the corporate management, and developing the accounting systems of Korea, to compensate the differences each other. In conclusion, this writer suggest that the corporate accounts should be treated according to the corporate accounting principle, and taxation law has to be reformed so that taxable income may be counted based on the former assertion.

목차

I. 서론
 II. 세무조정의 이론적 배경
  1. 세무조정의 의의와 필요성
  2. 세무조정의 분류
  3. 세무조정의 일반적 기준
  4. 세무조정의 효과와 한계
 III. 세무부인금의 특성과 유형
  1. 세무부인금의 특성
  2. 세무부인금의 유형
 IV. 세무조정과 수정회계처리
  1. 세무조정과 수정회게처리의 세법제도
  2. 세무조정과 수정회계처리
 V. 결론
 참고문헌
 Abstract

저자정보

  • 이경오 Lee, Kyung-oh. 영산대학교 아시아비즈니스학부

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