법인세법상 접대비 계산기준의 공평성에 관한 연구

다국어 초록 (Multilingual Abstract)

This paper is the comparative study of entertainment expense. Empirical tests were implemented for null hypotheses that there is no difference of the firm`s amount for entertainment expenditure, the excess percent of tolerated limit by Corporate Tax Law, the usage of credit card in terms of industry, firm-size, and external audit. The motives for research are the only one calculation base of the tolerated limit of the expenditure in terms of firm`s diverse operating environments. Recognizing the difference, this paper may propose the clues that more appropriate calculation considering firm`s diverse operating situations has to be presented. Data were drawn from statements of tax adjustment, which was the point the prior research has not considered. The experiments are made in terms of industry, firm-size, and the external audit. According to the results, the amount of entertainment expenditure and the excess percent of tolerated limit were significantly differed in industry. All of three experimental variables presented significantly different outcome in firm-size and external auditing.

목차 (Table of Contents)

• I. 서론
• II. 접대비 계산기준과 세무조정구조의 검토
• 1. 계산기준의 의미와 필요성
• 2. 접대비의 범위와 세무조정
• 3. 접대비의 손금산입한도
• III. 연구설계
• 1. 가설설정
• 2. 변수측정
• 3. 자료수집과 분석방법
• IV. 실증분석 결과
• 1. 산업별 차이
• 2. 규모별 차이
• 3. 외부감사여부에 따른 차이
• V. 결론 및 제언
• 참고문헌
• Abstract