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ȸ ߰ -'Ʈʽʰ' 2009 |
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óܱں Ȱȭ ߡȸ
ոȸ ȸ翡 μ ҵ漼 ߰ ϴ 'Ʈʽ (Partnership Taxation)' 2009 Ե ̴.
ǥ δ IT ıݻ ߽ ұԸ ȸ â , ܱں ڰ Ȱȭ ϰ ִ.
δ 19 ǵ ұ߾ȸ 'Ʈʽ Թ' ûȸ ǰ Թ Ϸϰ, 1Ⱓ Ⱓ 2009 ̶ .
2004 ᳳ, 漼 Ҿ , ȸǼ ǿ ȸ翡 ̺ ġ ߴٴ ݹ߿ ε ִ.
Թ ȿ Ʈʽ ȸ (Limited Partnership) åȸ(Limited Liability Company) ϴ Ե ־ ̻ Ʈʽ ̷ ٴ ̴.
δ ̿ 3 û, , ȸ, T/F Թ , ȿ Խ ħ̴.
Ʈʽ ?=Ʈʽ̶ 2 ̻ ϱ ü ȸ( ߽ ȸ) , ոȸ Եȴ.
Ʈʽ ̷ Ʈʽ(ȸ) ü ʰ ܼ Ʈʿ йϱ Ǵ (Pass-through) , Ʈʽ ܰ迡 ҵ濡 ؼ μ ʰ, ̸ Ʈʿ ͼӽ ҵ漼 ϴ .
Ʈʽʿ ߰ δ ٿִ ̱, , , , ȣ, ij κ ȭ ȸ ִ Ʈʽ ϰ ִ.
'ѱ' Ʈʽ ?=̹ T/F ǥ Ʈʽ Թȿ 籹 Ʈʽ ܰ迡 ҵ , ܰ迡 , ҵ Ʈʿ Ʈ ܰ迡 Ѵ. ҵ濡 ߰ ϴ .
Ʈʽ Ʈʿ ҵ ϴ Ʈʽ , ҵ к , Ʈʽ ܰ迡 ϴ ϳ к ȴ. к δ ȸϴ ϱ ġ ̴.
Ư Ʈʰ ε Ʈʽʿ ϴ ڻ꿡 絵Ϳ ؼ ϰ ڻ 絵 絵Ϳ ؼ ϴ Ϲ Ʈʽ Ģ, 츮 ° ɼ ִ.
ε δ 츮 Ʈʽ ̿ δ ȸϴ ʸ ϱ Ʈ ڽ 絵Ϳ ϰ, '3 ġ 3 һȯ' ̿ ʱ δ㸸 ȭϴ ȵ Բ ǵǰ ִ Ȳ̴.
̹ۿ Ʈʰ 3 忡 ٷθ ϰų ŷ 쿡 Ʈ-Ʈʽ ŷ ƴ 3ڰ ŷ ҵ ȴ.
ٷ شϴ Ʈʰ ٷ 밡 ؼ ٷμҵ ϰ Ʈʽ ȴ.
Ʈʽ ?= հ ȸ ոȸ, ȸ, , åȸ翡 ̴.
뿪 ϰ ִ , , , 빫, յ Ǵ ոȸ ·μ Ʈʽ ϴ. ȸ ִ (), ȸ, ܵȴ.
̿ "ֽȸ硤ȸ ° ȸ縦 ԽŰ ȸ縦 ϴ Ʈʽ ϰ ȮǴ Ѵ" "ȸ Կδ ΰ ʿ "̶ ߴ.
̿ Բ ȸ ȸ(PEF) â 㺥ó 㰳 ű ǰ յ鵵 Ʈʽ Ե ̴.
, ü Ʈʽ , ѹ ϸ 5Ⱓ Ѵ. ü ų ִ ȸǿ ɼ ڴٴ ̴.
ܱ Ȱȭ, ó =δ Ʈʽʿ ߰ ϴ Ʈʽ ԵǸ ܱ Ȱȭ Բ IT ıݻ ߽ ұԸ ȸ â ũ Ȱȭ ϰ ִ.
ı óо߿ Ը ȸ ֽȸ ºٴ Ư 빫ڿ ó ں ں Ӱ ִ Ʈʽ ϱ Ʈʽ ִٴ .
Ư δ ں ܱ ϰ ȸ ־ ڿ Ȱȭ ٺ ִ.
̰ μ ̿ " οǰ ߰ δ ȭ ִ Ʈʽ ԵǸ, ͼ ܱ ں鿡 Ʈʽ Ʈʷμ ִ ȸ ϰ ִ" ߴ.
Ϻ / Ӹ nanni@joseilbo.com
DATE : 2007-07-02 13:42 |
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