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Economy, Tax and others

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  • 감가상각방법의 선택 : 정액법과 정률법 감가상각비에 영향을 주는 또다른 변수인 정액법과 정률법을 살펴보겠습니다. Ⅰ. 회계와 세법의 차이 우선 회계적인 감가상각과 세법에서 바라보는 감가상각 개념의 차이에 대해 확인할 필요가 있습니다. 세법에서는 정액법이든 정률법이든 일단 상각률을 만들고, 대상금액에 상각률을 곱하여 한도액을 계산한 뒤 회계적으로 인식한 감가상각비를 한도에 따라 인정하는 방식입니다. 세법상 감가상각 규정의 주된 목적은 어디까지나 한도액 계산입니다. 회사가 마침 기분이 별로라 회계상 감가상각률을 100%로 잡았어도 일단 한도까지는 인정합니다. 말이 안되는 방법이라도 말입니다. 결과값만을 중요시한다고 볼 수도 있겠습니다. 여기서 조금 웃기는 상황도 종종 생길 수 있습니다. "세법에서 정한 내용연수가 있으니 그대로 회계처리해야 합니다.. 공감수 2 댓글수 1 2023. 3. 21.
  • The Role of Vitamins and Micro nutrients in Child Growth and Development When to consider using Multivitamin and Micronutrient Supplements Every parent wants to see their child grow up healthy and strong, and one of the key factors in ensuring this is providing them with the right nutrients. Essential vitamins and micronutrients play a crucial role in a child's growth and development. Let's take a look at the importance of vitamins and micronutrients, maternal diet, .. 공감수 0 댓글수 0 2023. 3. 18.
  • Analyzing the Future Growth Potential of SaraminHR with a Focus on AI-Based Platform Business As SaraminHR Co., Ltd. continues to expand its business portfolio in the HR industry, it is evident that the company is well-positioned for growth in the future. With the advancement of technology, specifically AI-based platforms, it is crucial for companies to adapt and innovate in order to remain competitive. SaraminHR is no exception and has shown a strong focus on AI-based platform businesse.. 공감수 0 댓글수 0 2023. 3. 11.
  • Shinpoong Pharmaceutical Faces Multiple Challenges: Impacts on Financial Performance and Reputation Shinpoong Pharmaceutical Co., Ltd., a leading pharmaceutical company in South Korea, is currently facing multiple challenges that are impacting its financial performance and reputation. The company has recently reported an operating loss, is conducting a Phase 3 clinical trial for a potential COVID-19 treatment, and has disclosed allegations of economic crimes against a former executive. In this.. 공감수 0 댓글수 0 2023. 3. 11.
  • 감가상각자산의 내용연수 보통 자산을 취득하게 되면 감가상각을 통해 비용처리를 하게 됩니다. 감가상각비에 가장 큰 영향을 미치는 것은 감가상각 내용연수라고 할 수 있습니다. 물론 정액법, 정률법 등 상각방법도 크게 영향을 미치지만, 이는 다음에 다뤄보도록 하겠습니다. 감가상각자산은 시간이 지남에 따라 그 가치가 감소하는 자산으로 건물, 기계장치, 차량운반구, 비품 등 유형자산이 있고 소프트웨어 등 무형자산도 있습니다. 내용연수란 감가상각자산의 이용 가능한 연수를 말합니다. 세법에서는 자산의 종류 및 업종별로 기준내용연수라는 개념을 사용하고, 그 기준내용연수에 25%를 가감한 범위 내에서 신고할 수 있는 신고내용연수, 중고자산 구매 시 적용하는 수정내용연수, 특정한 사유가 발생하면 적용하는 내용연수 특례가 있습니다. ​ ​ Ⅰ. .. 공감수 3 댓글수 0 2023. 3. 11.
  • 4대보험 보수총액 신고기한과 신고방법 사업장에서 상용근로자 채용 시 매년 초 연말정산을 해야 한다는 것까지는 많이들 알고 계시지만, 보수총액 신고에 대해서는 경우에 따라 생소할 수 있습니다. 보통 개인사업을 시작하거나 법인을 설립하게 되면서 접하게 될 수 있겠습니다. 4대보험, 즉 건강보험, 고용보험, 산재보험, 국민연금은 매년 정산이 이루어집니다. 보수총액 신고를 하지 않으면 근로자들의 보수월액이 파악되지 않고 과세정책을 효과적으로 세울 수 없다고 판단하는 것 같습니다. 따라서 이런 불상사를 방지하고 효과적으로 과세하기 위해 과태료를 부과하거나 국가지원금을 못받게 하는 등의 불이익을 주면서 납세자로 하여금 자신의(소속 직원의) 보수총액을 성실하게 신고하도록 유도하고 있습니다. ​ Ⅰ. 4대보험 보수총액 신고기한 각 보험과 국민연금의 신고일.. 공감수 0 댓글수 0 2023. 3. 11.
  • 전자세금계산서 의무발행 대상 전자세금계산서는 부가가치세법 시행령 제68조 제5항에서 정의하고 있는 세금계산서로서, 전자적 방법으로 발급되는 세금계산서를 말합니다. 이에 따라 법인사업자와 일정 규모 이상의 개인사업자는 전자세금계산서 발행 의무가 있습니다. 전자세금계산서 발급 의무자는 다음과 같습니다. ㆍ법인사업자 ㆍ직전 연도 공급가(과세/면세) 합계액이 2억원 이상인 개인사업자 (2022년 6월까지는 3억원 이상이었으며 7월부터 2억원 이상으로 범위 확대) 전자세금계산서는 부가가치세법 제15~17조(공급시기)에 따라 발급해야 하며, 월 합계 세금계산서 등 특례를 적용하면 익월 10일까지 발급이 가능합니다. 전자세금계산서는 전자적 방법(홈택스, ERP, ASP, 현금영수증발급장치 등)으로 발급할 수 있으며, 보관의 의무가 없습니다. 전.. 공감수 0 댓글수 0 2023. 3. 11.
  • 예수금(소득세, 지방세, 4대보험 등) 대납 시 회계처리와 소득신고 회사는 근로자에게 지급하는 급여에서 각종 보험료, 공과금 등 공제금액과 소득세, 지방소득세를 공제한 후에 지급하게 됩니다. 만약 회사에서 4대보험 및 소득세 등을 대납할 경우, 이에 대한 회계처리는 어떻게 이루어지는지 알아보겠습니다. 직원에게 소득세(지방세)와 4대보험, 근로자 부담금 등을 제외한 차인 지급액이 아닌 세전금액을 그대로 지급하는 경우, 즉 직원이 부담해야 하는 소득세 등을 회사가 대납하는 경우, 해당 대납금은 근로자의 급여에 포함되어 다음 중 하나의 방식으로 신고해야 합니다. 다음 달 급여 신고 시 포함 연말 정산 시 반영 이렇게 추가로 급여신고를 진행할 경우에는 대납금을 비용으로 처리할 수 있지만, 추가 급여신고를 하지 않는 경우 비용으로 인정받지 못합니다. 이 경우 장부에는 비용으로 작.. 공감수 0 댓글수 0 2023. 3. 11.
  • The Power of Taurine: An Effective Supplement for Ovarian Cancer Treatment A recent study conducted by an international team of researchers has yielded promising results in the fight against ovarian cancer. The study, led by scientists from Stevens Institute of Technology, the Karolinska Institute, and the New York Stem Cell Foundation Research Institute, investigated the potential of taurine, a naturally occurring amino acid, in inhibiting the growth of ovarian cancer.. 공감수 0 댓글수 0 2023. 3. 9.
  • Research Reveals Age-Dependent Differences in Influenza Immunity Dynamics Influenza is a highly contagious respiratory illness that affects millions of people worldwide every year. Vaccination is the primary method of preventing influenza infection, but the effectiveness of the vaccine can vary depending on factors such as age and previous exposure to the virus. A recent thesis titled "Age-specific differences in the dynamics of protective immunity to influenza" sheds.. 공감수 0 댓글수 0 2023. 3. 7.
  • Non-Inclusion of Dividend Income in Gross Income in South Korea: General Corporations I. Introduction South Korea's corporate income tax laws are an essential part of the country's legal framework for regulating the financial activities of domestic corporations. These laws provide guidance on issues such as the taxation of dividends and surplus earnings received by domestic corporations, as well as the calculation of equity investment ratios and deductible interest for these tran.. 공감수 0 댓글수 0 2023. 2. 22.
  • Employment Tax Credit in South Korea: Incentivizing Job Creation The South Korean government provides tax credits to companies that increase employment and hire young workers. These tax credits are aimed at boosting economic growth and supporting the workforce in Korea. Eligibility and Amount of Tax Credit To be eligible for the tax credit, a company must hire more regular youth employees than the previous year. The amount of tax credit is calculated by multi.. 공감수 0 댓글수 0 2023. 2. 21.
  • Hyperinflation: Indicators, Causes, and Predictions I. Introductions Hyperinflation refers to a condition where inflation rates become exceedingly high, usually over 50% per month, leading to a rapid decline in the currency's value and a sharp increase in the cost of goods and services. Historically, hyperinflation is caused by various factors, including excessive government spending, a sudden loss of confidence in the currency, and an increase i.. 공감수 0 댓글수 0 2023. 2. 18.
  • Why Does the Stock Price You Bought Fall? Both Psychological and Economic field of view I. Psychological view The field of behavioral finance studies how investor behavior affects financial markets. One of the key findings of behavioral finance is that investors are not always rational, and emotions can play a significant role in decision-making. These emotions can lead to behavioral biases that can cause investors to make irrational investment decisions. One of the most common beh.. 공감수 0 댓글수 0 2023. 2. 18.
  • BEPS : Understanding Regulations and Minimizing Tax Payments in the Global Market 1. Understanding BEPS and BEPS Regulations 1.1 What is BEPS? Base erosion and profit shifting (BEPS) is a term used to describe the practice of multinational companies shifting profits to low-tax countries, thereby reducing their tax payments in the countries where they earned the profits. This is done through various methods, such as transfer pricing, where profits are shifted between different.. 공감수 0 댓글수 0 2023. 2. 18.
  • Interest Rate Change and Bond Duration: Forecasting Future Interest Rates I. Understanding Bond Duration and Its Relationship to Interest Rates In the world of finance, bonds are a type of fixed-income security that allow investors to lend money to a corporation or government entity in exchange for a set rate of interest over a specified period of time. When investors purchase a bond, they are essentially buying an IOU from the issuer, who promises to pay back the pri.. 공감수 0 댓글수 0 2023. 2. 18.
  • Factors That Determine Interest Rates: A Comprehensive Guide Understanding the factors that determine interest rates is crucial for anyone looking to borrow or invest money. This article provides an in-depth look at the key factors that influence interest rates and how they affect borrowers and investors. Interest rates are an important economic concept that affects everyone who borrows or invests money. Whether you are buying a house, starting a business.. 공감수 0 댓글수 0 2023. 2. 18.
  • Exporting Services from South Korea: The Tax-Saving Guide When exporting services from South Korea, the zero-tax rate is applied to the services supplied to non-residents or foreign corporations that do not have a domestic workplace, and payment must be received in Korean won from a foreign exchange bank. The scope of services must be limited to certain industries, excluding the construction and manufacturing industries. Here are some examples to illus.. 공감수 0 댓글수 0 2023. 2. 18.
  • The LG Group Scandal: An Analysis of Corporate Misconduct and Its Economic Implications Let’s examine the LG Group scandal and its impact on the Korean economy and stock market. The scandal, which involved the exploitation of investors by the LG Group's major shareholders and executives, had a significant negative impact on the Korean stock market and investor confidence. Through a combination of case studies, analysis of motivations and strategies, and an examination of the role p.. 공감수 0 댓글수 0 2023. 2. 17.
  • SM Entertainment's Future Plans and Prospects In the wake of the recent turmoil at SM Entertainment, the company has announced a new direction for the future. The company's CEO, Kim Young-min, has stated that SM Entertainment will be undergoing a major overhaul, which will focus on improving corporate governance, increasing transparency, and re-establishing the trust of shareholders and fans. One of the key changes that will be implemented .. 공감수 0 댓글수 0 2023. 2. 17.
  • Espa's Comeback Delayed Due to Internal Conflict The recent developments at SM Entertainment have sent shockwaves throughout the K-pop industry and the global music scene. With the departure of the company's founder and major shareholder, Lee Soo-man, and the decision by the board of directors to break off all ties with him, the future of SM Entertainment and its impact on the K-pop industry is uncertain. SM Entertainment has been a powerhouse.. 공감수 0 댓글수 0 2023. 2. 17.
  • The Fallout of SM Entertainment's Leadership Shakeup SM Entertainment CEO Reveals Internal Struggles with Founder Lee Soo-man, Plans for Future In a recent press conference, SM Entertainment CEO, Alain, shared the company's internal struggles with founder Lee Soo-man and the company's plans for the future. Alain explained that the company has been facing issues with Lee Soo-man's private overseas company, CTP, which has been pre-empting production.. 공감수 1 댓글수 0 2023. 2. 17.
  • SM Entertainment's Board of Directors Ousts Founder Lee Soo-man SM Entertainment faces a major crisis as the company's founder and major shareholder, Lee Soo-man, has been revealed to be involved in illegal business practices. The news came as a shock to fans, artists, and shareholders, as Lee has long been seen as the driving force behind the success of SM's K-pop empire. According to a recent statement by SM's CEO, Kim Young-min, Lee has been using a separ.. 공감수 0 댓글수 0 2023. 2. 17.
  • Press announcement : SM Entertainment CEO leaks Hello, I'm Lee Sungsoo, CEO of SM Entertainment. Recently, news of the sale of shares of Lee Soo-man, the founder and largest shareholder of SM, has filled the media. Some media outlets said, "We have committed an act of stealing management rights. Even if there was an internal problem, the fact that Lee Soo-man was the founder and major shareholder of SM is clear. I understand what you're sayin.. 공감수 0 댓글수 0 2023. 2. 17.
  • Savings vs. Mortgages: Exploring the Disparity and Drivers of Interest Rates In recent years, there has been a significant increase in mortgage interest rates for real estate loans, while deposit and savings interest rates have not risen at the same rate. This phenomenon has been observed in many countries around the world and has raised concerns about the widening gap between borrowing and savings rates. One possible explanation for the trend of increasing mortgage inte.. 공감수 0 댓글수 0 2023. 2. 17.
  • Option pricing model compare : Black Scholes model and Binomial Pricing The Black-Scholes model and the Binomial pricing model are two commonly used mathematical models for pricing options and other financial derivatives. Both models have their own strengths and weaknesses, and the choice between the two depends on the specific use case and the level of accuracy required. The Black-Scholes model is a widely used and well-established model for pricing European option.. 공감수 0 댓글수 0 2023. 2. 13.
  • Improvements on The Black-Scholes model There are several areas where the Black-Scholes model could be improved: Relaxing the assumption of constant volatility: The Black-Scholes model assumes that the volatility of the underlying asset is constant, which is a strong and unrealistic assumption. Improving the model to allow for time-varying volatility would provide a more accurate representation of real-world market conditions. Incorpo.. 공감수 0 댓글수 0 2023. 2. 13.
  • The Black-Scholes model and modern valuation trends The Black-Scholes model is a widely used mathematical model for pricing options, which are financial derivatives that give the holder the right, but not the obligation, to buy or sell an underlying asset at a predetermined price on or before a specified date. The model, developed by economists Fischer Black and Myron Scholes in 1973, revolutionized the way options were priced and remains a corne.. 공감수 0 댓글수 0 2023. 2. 13.
  • 해외구매대행 업종의 부가가치세 과세표준 해외구매대행업은 일반 도소매와 달리 해외에서 판매중인 상품을 단순히 구매 대행해 주는 서비스 업종으로 분류됩니다. 재고 없이 구매 대행 서비스를 제공하는 업종으로 보는 것입니다. 따라서 대행하여 매입해 주는 부분에 대한 수수료만 매출로 인식하여 과세 표준으로 신고하는 것을 원칙으로 합니다. ​ ​ 해외구매대행 부가가치세 주의사항 1) 구매대행업은 도소매 업종과 같이 오픈 마켓에서 판매되는 매출이 모두 국세청으로 보고되나, 매출 신고는 수수료로 하기 때문에 홈택스 집계 매출과 신고 매출이 달라 소명 요청에 대한 대비를 해야 합니다. ​ 2) 간이과세자의 경우 연환산 매출액 4,800만원 미만인 경우 부가가치세가 면제됩니다. 사업을 시작한 지 얼마 되지 않아 해외구매대행 수수료가 아닌 총판매 금액 기준으로도.. 공감수 0 댓글수 0 2022. 12. 4.
  • Dividends Income Excluded - Preventing Double Taxation Let's look at the dividend income exclusion system when calculating Korean corporate tax. I. Prevention of double taxation of dividend income A corporation pays corporate tax on operating profit, and pays dividends to shareholders among the net profit after deducting corporate tax from the operating profit. When paying dividends, dividend income tax (14% national tax + 1.4% local tax = 15.4%) is.. 공감수 0 댓글수 0 2022. 12. 4.
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