지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
오류제보하기
The purpose of this study is that compare the recognition method of interest expenses(profit) on tax and accounting of convertible bond which is the typical equity-linked bond, so suggest the improvement plan of taxation of convertible bond. For this purpose, after check multilaterally the convertible bond accounting method and taxation system on not only issuing company but also investor situation and based on these points, try to suggest the appropriateness and problem of convertible bond interest expenses and interest income taxation system.
Nevertheless, the economic essence of conversion right adjustment of convertible bond is basically same with straight bond's discount of straight bond, because that is not recognized as interest expenseon tax or deferred recognized late on tax, there is a disadvantage that the corporate tax shield of the issuing company decreases. Also, when investor converts the stock on tax, there are not only problem of unrealized income taxation but also bundling effect according to interest income taxation on redemption premium of convertible bond.
To improve these, there is necessity that mitigates the taxation distinction as follow stock type of issuing company by applying accrual method to the interest expenses recognition method and time of convertible bond on tax same with straight bond. In additionto these, there are necessities that apply cash based method to redemption premium for the prevention of unrealized income taxation, meanwhile should apply separate taxation to that for the mitigation of bundling effect.
On mid-long term, there is necessity that makes a taxation principle which improve the taxation equity between the equity-linked bonds as the bond with warrants etc. which have similar nature with convertible bond also. And we expect that this study will contribute to the preparation of consistent and rational taxation system through this study for hybrid securities which comes to be more various little by little and complicated.
Nevertheless, the economic essence of conversion right adjustment of convertible bond is basically same with straight bond's discount of straight bond, because that is not recognized as interest expenseon tax or deferred recognized late on tax, there is a disadvantage that the corporate tax shield of the issuing company decreases. Also, when investor converts the stock on tax, there are not only problem of unrealized income taxation but also bundling effect according to interest income taxation on redemption premium of convertible bond.
To improve these, there is necessity that mitigates the taxation distinction as follow stock type of issuing company by applying accrual method to the interest expenses recognition method and time of convertible bond on tax same with straight bond. In additionto these, there are necessities that apply cash based method to redemption premium for the prevention of unrealized income taxation, meanwhile should apply separate taxation to that for the mitigation of bundling effect.
On mid-long term, there is necessity that makes a taxation principle which improve the taxation equity between the equity-linked bonds as the bond with warrants etc. which have similar nature with convertible bond also. And we expect that this study will contribute to the preparation of consistent and rational taxation system through this study for hybrid securities which comes to be more various little by little and complicated.
목차
Ⅰ. 서론
Ⅱ. 전환사채의 의의 및 현황
Ⅲ. 전환사채 이자비용(수익)의 회계 및 세법상 비교분석
Ⅳ. 현행 전환사채 과세제도의 문제점 및 개선방안
〈참고문헌〉
〈Abstract〉
참고문헌 (13)
참고문헌 신청
2. [단행본] - 김영덕 / 2005 / 중급회계(하) / 세학사
3. [단행본] - 모응순 / 2007 / 진짜 부자는 채권에 투자한다 / 고려원북스
4. [학술지(정기간행물)] - 문성훈 / 2008 / 전환사채에 대한 조건부 이자율 적용시 과세문제－ 상장조건부 상환할증금 과세를 중심으로－ / 세무학연구 25 (1) : 113 ~ 137
5. [학위논문] - 문성훈 / 2009 / 조세와 전환사채 -발행 및 전환을 중심으로- / 박사 / 서울시립대학교
6. [학술지(정기간행물)] - 신승묘 / 1999 / 법인세부담이 자본구조에 미치는 영향에 관한 실증연구 / 세무학연구 (14) : 371 ~ 398
3. [단행본] - 모응순 / 2007 / 진짜 부자는 채권에 투자한다 / 고려원북스
4. [학술지(정기간행물)] - 문성훈 / 2008 / 전환사채에 대한 조건부 이자율 적용시 과세문제－ 상장조건부 상환할증금 과세를 중심으로－ / 세무학연구 25 (1) : 113 ~ 137
5. [학위논문] - 문성훈 / 2009 / 조세와 전환사채 -발행 및 전환을 중심으로- / 박사 / 서울시립대학교
6. [학술지(정기간행물)] - 신승묘 / 1999 / 법인세부담이 자본구조에 미치는 영향에 관한 실증연구 / 세무학연구 (14) : 371 ~ 398
함께 읽어보면 좋을 논문
논문 유사도에 따라 DBpia 가 추천하는 논문입니다. 함께 보면 좋을 연관 논문을 확인해보세요!
-
전환사채 발행공시에 따른 시장반응 및 시장반응 결정요인에 관한 연구 : 전환사채의 내재적 특성과 발행기업 특성을 중심으로
국제회계연구
2012 .02
-
轉換社債에 관한 法的 問題點 考察
경영법률
2004 .01
-
전환사채 발행공시의 정보효과와 초과수익률 결정요인에 관한 연구
대한경영학회지
2001 .09
-
전환사채의 가치평가
회계정보리뷰
2000 .02
-
Systematic equity risk change around convertible debt offerings
인하대학교 정석물류통상연구원 학술대회
2009 .10
-
재무적 곤경 비용을 고려한 수의상환 채권의 재무전략
경영학연구
2006 .04
-
금융소득 종합과세의 실효성과 합리적 과세방안 연구
국제회계연구
2019 .04
-
Issues on International Taxation
연세경영연구
1980 .06
-
轉換社債에 관한 硏究
사회과학연구
1984 .12
-
해외전환사채와 기업특유 요인
한국증권학회지
1998 .09
-
전자상거래 과세적용과 정책적 함의
관세학회지
2000 .08
-
소득세법상 추계과세제도에 관한 연구
중앙법학
2017 .03
-
중국 기업채와 회사채 신용스프레드 결정요인에 관한 연구
무역연구
2019 .01
-
현행소득과세제도와 조세공평주의
법학연구
2007 .06
-
각국의 보세운송 관련 제도 비교를 통한 보세운송제도의 개선에 관한 연구
무역연구
2013 .01
이 논문의 저자 정보
이 논문과 함께 이용한 논문
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2009-329-018792822