ȸ ߰ -'Ʈʽʰ' 2009




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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