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황일숙(Hwang Il-Suk),허익구(Hur Ik-Koo) 한국국제회계학회 2007 국제회계연구 Vol.0 No.18
본 논문의 연구 목적은 내재적 조세가설을 분석함에 있어 대부분의 선행연구(Wilkie, 1992 등)에서 사용하고 있는 회계자료에 기초한 조세혜택과 내재적 조세와의 관계에 대하여 내재적 조세의 존재여부를 분석한 선행연구들과는 달리 이러한 내재적 조세의 현상을 개별 기업의 활동별로 분석하여 정부의 조세정책 수립에 시사점을 제공하고자 하는 것이다. 분석결과는 연구개발집약도가 높은 기업의 대하여는 정부의 조세정책이 연구개발을 장려하고 있음을 보이나 설비자산 집약도가 높은 기업의 경우에는 정부의 조세정책이 미흡하므로 정부는 설비자산 투자를 장려하는 방향으로 조세정책을 수립해야 할 것이다. 시장점유율이 높은 기업과 기업규모가 큰 기업의 경우에는 정부의 조세정책이 시장경쟁을 유도하고 중소기업을 배려하는 방향으로 나아가고 있음을 보여준다. This paper aims to study and offer reference to the national tax policy by empirical test whether social return effect of company earning is large or not when government gives tax subsidies to company by analysis of implicit tax according to individual company's activity by the way that most ahead studies(Wilkie, 1992 at el) use when these studies analyze the relation of implicit tax and tax subsidies analysis on the ground of accounting data. Analysis result is following. first, in case of company of which R&D is high, national tax policy encourages the R&D but in case of company of which asset investment is high, national tax policy does not encourage asset investment. so government must encourage asset investment by national tax policy. second, in case of company of which market share or size is high, national tax policy induces market competition and considers middle or small company.
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우리나라 건설업 회계처리기준의 문제점과 개선방안에 관한연구
황일숙(Hwang Il-suk) 한국국제회계학회 2006 국제회계연구 Vol.0 No.16
본 논문은 한국의 건설업회계처리의 문제점과 개선방안을 연구하기 위한 것으로 그 내용은 다음과 같다. 첫째, 한국의 경우에는 건설형공사계약에서 공사대금청구를 회계적 사상이 아닌 미이행계약으로 보아 회계처리를 하지 않으나 미국처럼 회계적 사상으로 보아 공사대금 청구 시점에서 공사외상매출금과 공사대금청구로 인식해야 하며 둘째, 공사손실이 예측되는 경우 이를 모두 손실로 처리할 것이 아니라 제조업의 공손품 회계처리처럼 정상적인 것은 미완성공사계정에 포함하고 비정상적인 것만 기간비용인 손실로 해야 하며 셋째, 하자보수충당금도 이와 마찬가지로 정상적인 것은 미완성공사계정으로 하고 비정상적인 것만 공사손실로 해야 한다. 넷째, 미완성공사계정은 미완성공사의 순실현가치를 합리적으로 나타내도록 미국처럼 공사완성시까지 명목계정이 아니라 영구계정으로 인식해야 하며 다섯째, 공사손실충당부채 계정도 부채란 장래에 현금유출의 증가를 초래하는 미래의 의무여야 하므로 추정치인 공사손실에 대한 상대계정으로는 부적합하다. 따라서 종전처럼 공사손실충당금으로 해야 할 것이다. This paper aims to study Korean construction Accounting standards, Korean construction contracts No. 12. First, in Korean construction Accounting standards when we request payment for construction We doesn't consider this accounting event, so We can not know whether we collect construction payment or not among construction payment. Therefore like American Accounting standards. We must recognize account receivable of construction by already completed construction in processing construction and recognize account request of construction in contrast of account receivable of construction. Second, in case of estimated losses on uncompleted construction, in Korean construction Accounting standards We must recognize this loss as construct provided liability and if actual loss occur after next period we withdraw construct provided liability within scope of construction provided liability. But because construction company is like manufacturing, estimated losses on uncompleted construction is like spoil product. so, We must account this estimated losses on uncompleted construction the same as spoil product of cost accounting, namely normal spoil product is product cost and abnormal spoil product is period loss. Therefore normal estimated losses on uncompleted construction is uncompleted construction and abnormal estimated losses on uncompleted construction is period loss. Third, in case of defect repair as above theory, normal defect repair is uncompleted construction and abnormal defect repair is period loss. Forth, We must recognize account of uncompleted construction as permanent account like American Accounting standards until we complete construction. Fifth, construction provided liability, credit account of estimated losses on uncompleted construction is provision for losses on uncompleted construction as past account dealing because debt is future liability.
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정문현(Jung Moon Hyun),황일숙(Hwang Il Suk) 한국국제회계학회 2003 국제회계연구 Vol.9 No.-
This paper aims to study tax equity and tax efficiency and adopt consolidated fianacial statement tax system in Korean tax system by comparing Individual ETR(ETR1) with Consolidated ETR(ETR2). In order to accomplish above object, Compare ETR1 with ETR2 in point of view in tax equity. This tax equity sonsists of mainly horizontal equity and vertical equty. Fist horizontal equity is examined by variance coefficient and vertical equty is examined by Suits Index. Second Tax efficiency is examined by company special factors. The result of this treatise by empirical test is following. (1)horizontal equity: Variance coefficient of ETR1 lager than Variance coefficient of ETR2, so ETR2 improves horizontal equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system (2)vertical equty: Suits Index of ETR1 is negative and Suits Index of ETR2 is narrowly positve, so ETR2 improves vertical equity. therefore consolidated fianacial statement tax system should be adopted in Korean tax system (3) Tax efficiency: In precedent individual fianancial statement effective tax rate study, each company and each industry is differenced by regression analysis but is not differenced by consolidated fianacial statement effective tax rate regression analysis. so if adopt consolidated fianacial statement tax system in Korean tax system, Korean tax authority should allow tax favor in high GNP industry and tax unfavor in lower GNP industry. Conclusively in view of variance coefficient and Suits Index, ETR2 improves tax equity more than ETR1. therefore consolidated fianacial statement tax system should be adopted in Korean tax system.
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